https://www.taxtmi.com/caselaws?id=2019 Rule 5 of the Cenvat Credit Rules, 2002 permits refund of Cenvat credit attributable to inputs used in exported final products where adjustment is not possible, subject to the prescribed safeguards and conditions. The SSI exemption under Notification No. 8/2003-C.E. was treated as limiting credit only for inputs used in goods cleared for home consumption, not as a bar to credit or refund for inputs used in export goods. Where the assessee exported the finished goods and complied with Notification No. 11/2002 (N.T.), the refund claim remained admissible. en-us Mon, 18 Jun 2007 00:00:00 +0530 Mon, 01 Dec 2008 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2019 Rule 5 of the Cenvat Credit Rules, 2002 permits refund of Cenvat credit attributable to inputs used in exported final products where adjustment is not possible, subject to the prescribed safeguards and conditions. The SSI exemption under Notification No. 8/2003-C.E. was treated as limiting credit only for inputs used in goods cleared for home consumption, not as a bar to credit or refund for inputs used in export goods. Where the assessee exported the finished goods and complied with Notification No. 11/2002 (N.T.), the refund claim remained admissible. Case-Laws Central Excise Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2019