https://www.taxtmi.com/caselaws?id=194165 Under the CENVAT Credit Rules, credit and refund of unutilised input credit may be available where exempted or nil-duty goods are exported, because the expression "excisable goods" is broader than "exempted goods". The Bombay HC noted that this position was already covered by Drish Shoes Ltd., a precedent relied on by the Tribunal and confirmed by the Supreme Court. It also recorded that the objection based on Rule 18 of the Central Excise Rules, 2002 was not raised before the lower forums and was therefore not entertained. On that basis, no substantial question of law arose in the Department's challenge. en-us Fri, 02 Sep 2016 00:00:00 +0530 Thu, 31 Aug 2017 07:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194165 Under the CENVAT Credit Rules, credit and refund of unutilised input credit may be available where exempted or nil-duty goods are exported, because the expression "excisable goods" is broader than "exempted goods". The Bombay HC noted that this position was already covered by Drish Shoes Ltd., a precedent relied on by the Tribunal and confirmed by the Supreme Court. It also recorded that the objection based on Rule 18 of the Central Excise Rules, 2002 was not raised before the lower forums and was therefore not entertained. On that basis, no substantial question of law arose in the Department's challenge. Case-Laws Central Excise Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194165