https://www.taxtmi.com/caselaws?id=33484 Where exempted goods are exported out of India under bond, Rule 6(5) of the Cenvat Credit Rules, 2002 excludes the application of Rule 6(1), 6(2) and 6(3). Accordingly, an amount equal to 8% of the value of such exported exempted goods was not payable merely because Cenvat credit had been taken on common inputs used for both dutiable and exempted goods. The departmental objection based on the absence of separate accounts or inventory did not defeat the statutory exception, and the demand under Rule 6(3) could not be sustained. en-us Mon, 08 Dec 2008 00:00:00 +0530 Mon, 18 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33484 Where exempted goods are exported out of India under bond, Rule 6(5) of the Cenvat Credit Rules, 2002 excludes the application of Rule 6(1), 6(2) and 6(3). Accordingly, an amount equal to 8% of the value of such exported exempted goods was not payable merely because Cenvat credit had been taken on common inputs used for both dutiable and exempted goods. The departmental objection based on the absence of separate accounts or inventory did not defeat the statutory exception, and the demand under Rule 6(3) could not be sustained. Case-Laws Central Excise Mon, 08 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33484