https://www.taxtmi.com/caselaws?id=386684 CENVAT credit remained available on duty-paid bought out goods exported under bond after re-packing and relabelling, because Rule 16 of the Central Excise Rules permits removal of duty-paid goods for export and the CBEC circular recognized credit even where inputs are exported as such. The absence of proof of a separate manufacturing process did not defeat entitlement where the goods were purchased in bulk and exported in smaller packed form. The denial of credit was therefore unsustainable. en-us Fri, 04 Oct 2019 00:00:00 +0530 Sat, 05 Oct 2019 07:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386684 CENVAT credit remained available on duty-paid bought out goods exported under bond after re-packing and relabelling, because Rule 16 of the Central Excise Rules permits removal of duty-paid goods for export and the CBEC circular recognized credit even where inputs are exported as such. The absence of proof of a separate manufacturing process did not defeat entitlement where the goods were purchased in bulk and exported in smaller packed form. The denial of credit was therefore unsustainable. Case-Laws Central Excise Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386684