https://www.taxtmi.com/caselaws?id=4544 The appellants, engaged in manufacturing stainless steel utensils, successfully appealed against the rejection of their refund claim for CENVAT Credit on inputs used in goods exported, exempt from Central Excise duty. The court held that Rule 5 of CENVAT Credit Rules allows for a refund of CENVAT Credit on inputs used in exported goods, regardless of duty exemption, and Rule 6 does not apply to goods cleared for export. The appellants adequately proved export through relevant documents, leading to the decision in their favor for the refund claim. en-us Tue, 29 Jan 2008 00:00:00 +0530 Thu, 09 Jun 2016 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4544 The appellants, engaged in manufacturing stainless steel utensils, successfully appealed against the rejection of their refund claim for CENVAT Credit on inputs used in goods exported, exempt from Central Excise duty. The court held that Rule 5 of CENVAT Credit Rules allows for a refund of CENVAT Credit on inputs used in exported goods, regardless of duty exemption, and Rule 6 does not apply to goods cleared for export. The appellants adequately proved export through relevant documents, leading to the decision in their favor for the refund claim. Case-Laws Central Excise Tue, 29 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4544