https://www.taxtmi.com/caselaws?id=243950 The Tribunal ruled in favor of the appellant, setting aside the duty demand for exporting capital goods under bond and reversing the CENVAT credit on capital goods cleared "as such." The decision emphasized that when goods are exported under bond without duty payment, there is no requirement to reverse the CENVAT credit on capital goods, aligning with procedural facilitation for duty-free exports and consistent interpretation of relevant rules. en-us Wed, 20 Nov 2013 00:00:00 +0530 Tue, 02 Jun 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243950 The Tribunal ruled in favor of the appellant, setting aside the duty demand for exporting capital goods under bond and reversing the CENVAT credit on capital goods cleared "as such." The decision emphasized that when goods are exported under bond without duty payment, there is no requirement to reverse the CENVAT credit on capital goods, aligning with procedural facilitation for duty-free exports and consistent interpretation of relevant rules. Case-Laws Central Excise Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243950