https://www.taxtmi.com/caselaws?id=4074 Export clearances by a 100% export-oriented undertaking are not treated as exempt goods for denying Cenvat credit. Duty paid indigenous inputs may therefore be credited, because Rule 6(1) does not apply where Rule 6(6) carves out exports, and Rule 5 allows refund of unutilised credit attributable to exported final products. The earlier objection based on Rule 6(1) was rejected because the distinction between exempt goods and export goods was determinative, and the unutilised credit arising from exports was held refundable with consequential relief. en-us Wed, 14 Nov 2007 00:00:00 +0530 Mon, 19 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4074 Export clearances by a 100% export-oriented undertaking are not treated as exempt goods for denying Cenvat credit. Duty paid indigenous inputs may therefore be credited, because Rule 6(1) does not apply where Rule 6(6) carves out exports, and Rule 5 allows refund of unutilised credit attributable to exported final products. The earlier objection based on Rule 6(1) was rejected because the distinction between exempt goods and export goods was determinative, and the unutilised credit arising from exports was held refundable with consequential relief. Case-Laws Customs Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4074