https://www.taxtmi.com/caselaws?id=4096 Rule 5 of the Cenvat Credit Rules, 2002 permits refund of unutilized credit relatable to inputs used in export goods where adjustment is not possible, subject to prescribed conditions. The dispute concerned whether credit attributable to inputs found in waste generated during manufacture of export goods could also be refunded. The record showed that the inputs were used in the manufacture of export goods, but the Rules contained no express exclusion for waste-related input credit. On that basis, the refund claim on inputs attributable to waste was held not admissible. en-us Wed, 05 Dec 2007 00:00:00 +0530 Tue, 20 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4096 Rule 5 of the Cenvat Credit Rules, 2002 permits refund of unutilized credit relatable to inputs used in export goods where adjustment is not possible, subject to prescribed conditions. The dispute concerned whether credit attributable to inputs found in waste generated during manufacture of export goods could also be refunded. The record showed that the inputs were used in the manufacture of export goods, but the Rules contained no express exclusion for waste-related input credit. On that basis, the refund claim on inputs attributable to waste was held not admissible. Case-Laws Central Excise Wed, 05 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4096