https://www.taxtmi.com/caselaws?id=246604 Notification No. 67/95-C.E. did not exempt dyed cotton yarn captively consumed in making fully exempt cotton handloom rugs because the proviso withdraws the benefit where inputs are used for final products exempt from duty or chargeable to nil rate, unless a stated exception applies. The goods here were cleared in the Domestic Tariff Area with full exemption, not to a free trade zone, EOU, EHTP, STP, or under Notification No. 108/95-C.E., so the exemption was unavailable. Cenvat credit refund under Rule 5 was also denied because that relief applies only to exports under bond under Rule 19, and goods first cleared for home consumption and later exported are not treated as directly exported under bond. en-us Wed, 19 Sep 2012 00:00:00 +0530 Sat, 29 Mar 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246604 Notification No. 67/95-C.E. did not exempt dyed cotton yarn captively consumed in making fully exempt cotton handloom rugs because the proviso withdraws the benefit where inputs are used for final products exempt from duty or chargeable to nil rate, unless a stated exception applies. The goods here were cleared in the Domestic Tariff Area with full exemption, not to a free trade zone, EOU, EHTP, STP, or under Notification No. 108/95-C.E., so the exemption was unavailable. Cenvat credit refund under Rule 5 was also denied because that relief applies only to exports under bond under Rule 19, and goods first cleared for home consumption and later exported are not treated as directly exported under bond. Case-Laws Central Excise Wed, 19 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246604