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    <title>2015 (10) TMI 1219 - CESTAT AHMEDABAD</title>
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    <description>CENVAT credit on inputs used to manufacture goods cleared entirely for export could not be denied merely because the final product was exempted or nil-rated and no bond was furnished. Prior decisions were applied to hold that the export-linked exception under the CENVAT Credit Rules protected such credit where the goods were actually exported. As the record showed that the whole production was exported and that fact was not in dispute, the denial of credit was unsustainable and the assessee was entitled to the input credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=265944</link>
      <description>CENVAT credit on inputs used to manufacture goods cleared entirely for export could not be denied merely because the final product was exempted or nil-rated and no bond was furnished. Prior decisions were applied to hold that the export-linked exception under the CENVAT Credit Rules protected such credit where the goods were actually exported. As the record showed that the whole production was exported and that fact was not in dispute, the denial of credit was unsustainable and the assessee was entitled to the input credit.</description>
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      <pubDate>Wed, 17 Jun 2015 00:00:00 +0530</pubDate>
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