https://www.taxtmi.com/forum/issue?id=111057 If inputs or capital goods bore appropriate duty but the manufacturer did not take CENVAT credit, a reduced excise duty applies to the manufactured jewellery; the term appropriate duty includes nil or concessional duty under exemption notifications. Imported gold bars exempt from CVD do not permit the manufacturer to claim CENVAT credit. Separately, rule 18 permits rebate of duty actually paid on manufactured goods, whether concessional or full, upon export of the jewellery. en-us Sat, 22 Oct 2016 12:31:37 +0530 Thu, 23 Jan 2025 15:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111057 If inputs or capital goods bore appropriate duty but the manufacturer did not take CENVAT credit, a reduced excise duty applies to the manufactured jewellery; the term appropriate duty includes nil or concessional duty under exemption notifications. Imported gold bars exempt from CVD do not permit the manufacturer to claim CENVAT credit. Separately, rule 18 permits rebate of duty actually paid on manufactured goods, whether concessional or full, upon export of the jewellery. Discussion-Forum Central Excise Sat, 22 Oct 2016 12:31:37 +0530 https://www.taxtmi.com/forum/issue?id=111057