https://www.taxtmi.com/caselaws?id=258605 The Tribunal upheld the Commissioner (Appeals) order, emphasizing the interpretation of Rule 5 of the Cenvat Credit Rules, 2004. It clarified that cenvat credit can be used for duty payment on final products cleared for export under bond, even if some products are fully exempt. Comparing Rule 6(6) of the 2002 and 2004 Rules, it highlighted the broader scope of "excisable goods" under the latter rule. The decision affirmed the application of Rule 5 and Rule 6(6)(v) in utilizing cenvat credit for duty payments on exported goods, dismissing the appeal and providing clarity on the rules' application. en-us Wed, 11 Feb 2015 00:00:00 +0530 Wed, 15 Apr 2015 23:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258605 The Tribunal upheld the Commissioner (Appeals) order, emphasizing the interpretation of Rule 5 of the Cenvat Credit Rules, 2004. It clarified that cenvat credit can be used for duty payment on final products cleared for export under bond, even if some products are fully exempt. Comparing Rule 6(6) of the 2002 and 2004 Rules, it highlighted the broader scope of "excisable goods" under the latter rule. The decision affirmed the application of Rule 5 and Rule 6(6)(v) in utilizing cenvat credit for duty payments on exported goods, dismissing the appeal and providing clarity on the rules' application. Case-Laws Central Excise Wed, 11 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258605