https://www.taxtmi.com/caselaws?id=347041 Used capital goods cleared for export under bond or LUT were treated as not liable to domestic duty, even where Cenvat credit had already been availed. The order relied on the principle that exported goods should not bear domestic taxes, and rejected the contention that there was no enabling provision for exporting used capital goods under bond. It also followed the view that the Central Excise Manual permits removal of inputs or capital goods for export under bond, and that reversal of Cenvat credit is not required when such goods are exported. en-us Tue, 23 May 2017 00:00:00 +0530 Mon, 28 Aug 2017 09:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347041 Used capital goods cleared for export under bond or LUT were treated as not liable to domestic duty, even where Cenvat credit had already been availed. The order relied on the principle that exported goods should not bear domestic taxes, and rejected the contention that there was no enabling provision for exporting used capital goods under bond. It also followed the view that the Central Excise Manual permits removal of inputs or capital goods for export under bond, and that reversal of Cenvat credit is not required when such goods are exported. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347041