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    <title>2017 (6) TMI 527 - CESTAT AHMEDABAD</title>
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    <description>CENVAT credit on inputs used in goods exported under bond was held admissible because such exports are not treated like exempted clearances for Rule 6 purposes. Credit relating to inputs consumed in exported goods therefore could not be denied on that ground. For goods cleared for home consumption, where duty had been paid and accepted on the final product, the corresponding input credit could not be reversed merely because the department asserted that the product was exempt. The order under challenge was set aside, with consequential relief to the assessee.</description>
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      <link>https://www.taxtmi.com/caselaws?id=344256</link>
      <description>CENVAT credit on inputs used in goods exported under bond was held admissible because such exports are not treated like exempted clearances for Rule 6 purposes. Credit relating to inputs consumed in exported goods therefore could not be denied on that ground. For goods cleared for home consumption, where duty had been paid and accepted on the final product, the corresponding input credit could not be reversed merely because the department asserted that the product was exempt. The order under challenge was set aside, with consequential relief to the assessee.</description>
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