https://www.taxtmi.com/forum/issue?id=4136 Manufacture of solar photovoltaic systems exempt from excise prevents the manufacturer from claiming Cenvat credit on inputs because input credit is available only when the final product is dutiable; the manufacturer cannot opt to pay duty on exempt products to claim credit. For exports, the appropriate relief is refund or rebate of duties borne on inputs through prescribed export refund procedures rather than domestic Cenvat credit. en-us Tue, 08 May 2012 10:49:48 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4136 Manufacture of solar photovoltaic systems exempt from excise prevents the manufacturer from claiming Cenvat credit on inputs because input credit is available only when the final product is dutiable; the manufacturer cannot opt to pay duty on exempt products to claim credit. For exports, the appropriate relief is refund or rebate of duties borne on inputs through prescribed export refund procedures rather than domestic Cenvat credit. Discussion-Forum Central Excise Tue, 08 May 2012 10:49:48 +0530 https://www.taxtmi.com/forum/issue?id=4136