https://www.taxtmi.com/caselaws?id=254609 The Tribunal held that Rule 11(3) of the Cenvat Credit Rules, 2004 did not apply as the respondent continued manufacturing dutiable final products alongside exempt ones. Rule 6(1) was deemed not applicable to goods exported under bond, entitling the respondent to Cenvat credit for inputs used in manufacturing exempted goods for export. The respondent could claim a cash refund of accumulated Cenvat credit as Rule 5 prohibition did not apply. Allegations of bogus transactions were disregarded as they were not part of the original show cause notices. The Revenue's appeals were dismissed. en-us Thu, 27 Nov 2014 00:00:00 +0530 Thu, 11 Feb 2016 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254609 The Tribunal held that Rule 11(3) of the Cenvat Credit Rules, 2004 did not apply as the respondent continued manufacturing dutiable final products alongside exempt ones. Rule 6(1) was deemed not applicable to goods exported under bond, entitling the respondent to Cenvat credit for inputs used in manufacturing exempted goods for export. The respondent could claim a cash refund of accumulated Cenvat credit as Rule 5 prohibition did not apply. Allegations of bogus transactions were disregarded as they were not part of the original show cause notices. The Revenue's appeals were dismissed. Case-Laws Central Excise Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254609