https://www.taxtmi.com/caselaws?id=502 An exemption notification is a benefit that an assessee may choose to accept or decline. Where an assessee manufacturing fully exempt goods elects to pay duty on clearances by using Cenvat credit, that duty payment is treated as valid for credit purposes and export rebate cannot be denied solely because the final products were otherwise exempt. A contrary departmental circular cannot override the legal position reflected in the cited decisions. The note also recognises that rebate on exported goods may reflect permissible utilisation of accumulated credit under the export rebate scheme. en-us Fri, 18 Mar 2005 00:00:00 +0530 Sun, 13 Apr 2008 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=502 An exemption notification is a benefit that an assessee may choose to accept or decline. Where an assessee manufacturing fully exempt goods elects to pay duty on clearances by using Cenvat credit, that duty payment is treated as valid for credit purposes and export rebate cannot be denied solely because the final products were otherwise exempt. A contrary departmental circular cannot override the legal position reflected in the cited decisions. The note also recognises that rebate on exported goods may reflect permissible utilisation of accumulated credit under the export rebate scheme. Case-Laws Central Excise Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=502