https://www.taxtmi.com/caselaws?id=304776 Goods procured duty free under Notification No. 43/2001-CE(NT) and later cleared without being used for the intended export manufacture were considered capable of attracting duty payment through Cenvat credit. The Tribunal treated the issue as covered by an earlier decision on the same notification and declined to accept the Revenue's factual distinction as material, because the controlling question remained the permissible mode of discharging duty on such goods. On that basis, the notification was read as not barring payment through Cenvat credit in the circumstances discussed, and utilisation of Cenvat credit was held permissible. en-us Fri, 13 Sep 2019 00:00:00 +0530 Fri, 21 Oct 2022 07:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304776 Goods procured duty free under Notification No. 43/2001-CE(NT) and later cleared without being used for the intended export manufacture were considered capable of attracting duty payment through Cenvat credit. The Tribunal treated the issue as covered by an earlier decision on the same notification and declined to accept the Revenue's factual distinction as material, because the controlling question remained the permissible mode of discharging duty on such goods. On that basis, the notification was read as not barring payment through Cenvat credit in the circumstances discussed, and utilisation of Cenvat credit was held permissible. Case-Laws Central Excise Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304776