https://www.taxtmi.com/caselaws?id=234150 A restriction in an exemption notification on use of capital goods credit applies only to the clearances expressly covered by that exemption. The Gujarat High Court held that Notification No. 8/2001 was confined to home-consumption clearances and could not be extended to export clearances. Clause (iv) of para 2, read with the preceding condition, therefore did not bar utilisation of capital goods credit for duty paid on exports. On that basis, the rebate claim remained maintainable, the rejection orders were unsustainable, and rebate with statutory interest was directed to be granted. en-us Wed, 29 Aug 2012 00:00:00 +0530 Fri, 31 May 2013 06:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234150 A restriction in an exemption notification on use of capital goods credit applies only to the clearances expressly covered by that exemption. The Gujarat High Court held that Notification No. 8/2001 was confined to home-consumption clearances and could not be extended to export clearances. Clause (iv) of para 2, read with the preceding condition, therefore did not bar utilisation of capital goods credit for duty paid on exports. On that basis, the rebate claim remained maintainable, the rejection orders were unsustainable, and rebate with statutory interest was directed to be granted. Case-Laws Central Excise Wed, 29 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234150