https://www.taxtmi.com/caselaws?id=824 Cenvat credit on inputs and packing materials used in exempted goods exported without payment of duty was held to remain admissible under the export exception in the Cenvat Credit Rules, 2002. Rule 6(1) generally bars credit for inputs used in exempted goods, but Rule 6(5) recognises that export clearances should not be burdened with domestic duties. On that basis, denial of refund of the credit would defeat the export relief intended by the scheme, so refund was allowed and the lower authority's denial was not justified. en-us Fri, 18 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=824 Cenvat credit on inputs and packing materials used in exempted goods exported without payment of duty was held to remain admissible under the export exception in the Cenvat Credit Rules, 2002. Rule 6(1) generally bars credit for inputs used in exempted goods, but Rule 6(5) recognises that export clearances should not be burdened with domestic duties. On that basis, denial of refund of the credit would defeat the export relief intended by the scheme, so refund was allowed and the lower authority's denial was not justified. Case-Laws Central Excise Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=824