https://www.taxtmi.com/caselaws?id=235175 Reversal of Cenvat credit on clearance of inputs as such to an SEZ was treated as payment of duty for rebate purposes under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.). The Government relied on the Board's circular, Rule 3(6) of the Cenvat Credit Rules, 2004, and the explanation to Rule 8(4) to support the view that amounts reversed or paid under the Cenvat Credit Rules can qualify as duty for rebate claims. On that basis, the rebate claim was held admissible and the departmental appeals failed. en-us Fri, 27 Apr 2012 00:00:00 +0530 Mon, 15 Jul 2013 09:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235175 Reversal of Cenvat credit on clearance of inputs as such to an SEZ was treated as payment of duty for rebate purposes under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.). The Government relied on the Board's circular, Rule 3(6) of the Cenvat Credit Rules, 2004, and the explanation to Rule 8(4) to support the view that amounts reversed or paid under the Cenvat Credit Rules can qualify as duty for rebate claims. On that basis, the rebate claim was held admissible and the departmental appeals failed. Case-Laws Central Excise Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235175