https://www.taxtmi.com/caselaws?id=381285 Exported exempted goods cleared under Notification No. 30/2004-C.E. were not required to be included in Rule 6 CENVAT reversal where the assessee had taken credit only on input services, because Rule 6(6)(v) excludes exported clearances from the restriction and the bond requirement was treated as procedural. Yarn waste cleared without duty also was not includible in proportionate reversal, since credit remains admissible on inputs contained in waste, refuse or by-product arising in manufacture. The Department's additions for export clearances and yarn waste were therefore unsustainable, while the remanded job-work issue was left undisturbed. en-us Thu, 06 Jun 2019 00:00:00 +0530 Sat, 08 Jun 2019 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381285 Exported exempted goods cleared under Notification No. 30/2004-C.E. were not required to be included in Rule 6 CENVAT reversal where the assessee had taken credit only on input services, because Rule 6(6)(v) excludes exported clearances from the restriction and the bond requirement was treated as procedural. Yarn waste cleared without duty also was not includible in proportionate reversal, since credit remains admissible on inputs contained in waste, refuse or by-product arising in manufacture. The Department's additions for export clearances and yarn waste were therefore unsustainable, while the remanded job-work issue was left undisturbed. Case-Laws Central Excise Thu, 06 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381285