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    <title>2023 (12) TMI 113 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad allowed the appeal regarding reversal of CENVAT credit on menthol crystals exempted under notification 4/2008-CE dated 01.03.2008. The tribunal held that manufacturers of goods chargeable to nil duty are eligible for CENVAT credit on inputs under Rule 6(5) of CENVAT Credit Rules, 2002 and Rule 6(6) of CENVAT Credit Rules, 2004, if goods are exported. The decision followed HP HC precedent in Commissioner of Central Excise v. Drish Shoes Ltd., which was upheld by SC. The impugned order was set aside.</description>
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    <pubDate>Wed, 27 Sep 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 113 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=446429</link>
      <description>CESTAT Allahabad allowed the appeal regarding reversal of CENVAT credit on menthol crystals exempted under notification 4/2008-CE dated 01.03.2008. The tribunal held that manufacturers of goods chargeable to nil duty are eligible for CENVAT credit on inputs under Rule 6(5) of CENVAT Credit Rules, 2002 and Rule 6(6) of CENVAT Credit Rules, 2004, if goods are exported. The decision followed HP HC precedent in Commissioner of Central Excise v. Drish Shoes Ltd., which was upheld by SC. The impugned order was set aside.</description>
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