https://www.taxtmi.com/caselaws?id=374631 The Tribunal allowed the appeal, setting aside the order denying Cenvat Credit to the manufacturer exporter due to non-receipt of Foreign Exchange for goods physically exported outside India. Emphasizing Rule 6(6) of Cenvat Credit Rules, the Tribunal held that Cenvat Credit is permissible for goods cleared without duty payment for export, irrespective of Foreign Exchange receipt. The decision highlighted that denial of Cenvat Credit solely based on non-receipt of export proceeds is unsustainable, ensuring the appellant's entitlement to Cenvat Credit for inputs in export goods. en-us Thu, 13 Dec 2018 00:00:00 +0530 Wed, 06 Feb 2019 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374631 The Tribunal allowed the appeal, setting aside the order denying Cenvat Credit to the manufacturer exporter due to non-receipt of Foreign Exchange for goods physically exported outside India. Emphasizing Rule 6(6) of Cenvat Credit Rules, the Tribunal held that Cenvat Credit is permissible for goods cleared without duty payment for export, irrespective of Foreign Exchange receipt. The decision highlighted that denial of Cenvat Credit solely based on non-receipt of export proceeds is unsustainable, ensuring the appellant's entitlement to Cenvat Credit for inputs in export goods. Case-Laws Central Excise Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374631