https://www.taxtmi.com/caselaws?id=325211 Export of goods may be made under rebate or under bond, and there is no bar on clearing imported used capital goods for export under bond. The Tribunal treated the relevant instruction manual provision as pari materia with the erstwhile Rule 57AB and applied the Board circular on the basis that duty had already been recovered at import stage. On that reasoning, the view that only goods manufactured in India could be exported under bond was rejected, and reversal of Cenvat credit was held not required for such clearance. en-us Fri, 15 Jan 2016 00:00:00 +0530 Fri, 04 Nov 2016 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325211 Export of goods may be made under rebate or under bond, and there is no bar on clearing imported used capital goods for export under bond. The Tribunal treated the relevant instruction manual provision as pari materia with the erstwhile Rule 57AB and applied the Board circular on the basis that duty had already been recovered at import stage. On that reasoning, the view that only goods manufactured in India could be exported under bond was rejected, and reversal of Cenvat credit was held not required for such clearance. Case-Laws Central Excise Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325211