https://www.taxtmi.com/caselaws?id=239945 The Tribunal rejected the appellant's appeals seeking a refund of duty paid on inputs used in manufacturing Peanut Butter for export. The Tribunal held that as per Rule 6(1) of the Cenvat Credit Rules, no credit is allowed for inputs used in manufacturing exempted goods like Peanut Butter. Since the exempted goods were not exported under bond or a letter of undertaking, Rule 5 of the Cenvat Credit Rules did not apply, rendering the refund inadmissible. Additionally, the appellant was deemed ineligible to claim under Section 11B of the Central Excise Act as they sought a refund for duty paid on inputs not manufactured by them. en-us Tue, 07 May 2013 00:00:00 +0530 Thu, 07 Nov 2013 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239945 The Tribunal rejected the appellant's appeals seeking a refund of duty paid on inputs used in manufacturing Peanut Butter for export. The Tribunal held that as per Rule 6(1) of the Cenvat Credit Rules, no credit is allowed for inputs used in manufacturing exempted goods like Peanut Butter. Since the exempted goods were not exported under bond or a letter of undertaking, Rule 5 of the Cenvat Credit Rules did not apply, rendering the refund inadmissible. Additionally, the appellant was deemed ineligible to claim under Section 11B of the Central Excise Act as they sought a refund for duty paid on inputs not manufactured by them. Case-Laws Central Excise Tue, 07 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239945