https://www.taxtmi.com/caselaws?id=765972 CESTAT Chandigarh dismissed Revenue's appeal regarding denial of CENVAT credit refund for goods exported under bond with NIL duty rate. The tribunal held that CENVAT credit is admissible even when raw materials are used for manufacturing and exporting exempted goods, following precedents from Bombay HC and Himachal Pradesh HC in Repro India Ltd. and Drish Shoes Ltd. cases, later upheld by SC. The principle established that goods are exported, not taxes, allowing the refund claim despite Rule 6(6)(vi) of CENVAT Credit Rules, 2004. en-us Wed, 12 Feb 2025 00:00:00 +0530 Fri, 14 Feb 2025 08:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765972 CESTAT Chandigarh dismissed Revenue's appeal regarding denial of CENVAT credit refund for goods exported under bond with NIL duty rate. The tribunal held that CENVAT credit is admissible even when raw materials are used for manufacturing and exporting exempted goods, following precedents from Bombay HC and Himachal Pradesh HC in Repro India Ltd. and Drish Shoes Ltd. cases, later upheld by SC. The principle established that goods are exported, not taxes, allowing the refund claim despite Rule 6(6)(vi) of CENVAT Credit Rules, 2004. Case-Laws Central Excise Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765972