https://www.taxtmi.com/caselaws?id=168647 Reversal of CENVAT credit in a recognised manner constitutes payment of duty for export rebate under Rule 18, so rebate cannot be denied solely because duty was discharged through credit rather than cash. Capital goods exported after use remain "removed as such" where their identity and character are unchanged; normal use, wear and tear, or passage of time does not remove them from Rule 3(5). The rebate claim was upheld and the petition challenging it failed. en-us Thu, 24 Mar 2011 00:00:00 +0530 Mon, 20 Nov 2017 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168647 Reversal of CENVAT credit in a recognised manner constitutes payment of duty for export rebate under Rule 18, so rebate cannot be denied solely because duty was discharged through credit rather than cash. Capital goods exported after use remain "removed as such" where their identity and character are unchanged; normal use, wear and tear, or passage of time does not remove them from Rule 3(5). The rebate claim was upheld and the petition challenging it failed. Case-Laws Central Excise Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168647