https://www.taxtmi.com/caselaws?id=30718 CENVAT credit on inputs used in exempted final products remains available where the exempted goods are exported under bond. Rule 6(1) of the Cenvat Credit Rules, 2002 generally bars credit for inputs used in exempted goods, but Rule 6(5)(vi) creates an express exception for exempted goods cleared for export under bond under the Central Excise Rules, 2002. As Rule 19 permits export under bond and does not prohibit export of exempted goods, the restriction in Rule 6(1) to (4) did not apply. The assessee was therefore entitled to the credit, and the Revenue's appeal failed. en-us Mon, 23 Jun 2008 00:00:00 +0530 Thu, 18 Sep 2008 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30718 CENVAT credit on inputs used in exempted final products remains available where the exempted goods are exported under bond. Rule 6(1) of the Cenvat Credit Rules, 2002 generally bars credit for inputs used in exempted goods, but Rule 6(5)(vi) creates an express exception for exempted goods cleared for export under bond under the Central Excise Rules, 2002. As Rule 19 permits export under bond and does not prohibit export of exempted goods, the restriction in Rule 6(1) to (4) did not apply. The assessee was therefore entitled to the credit, and the Revenue's appeal failed. Case-Laws Central Excise Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30718