https://www.taxtmi.com/caselaws?id=765970 CENVAT credit is not available on goods merely procured and exported when they are not used in or in relation to manufacture of the final products. Rule 2(k) limits "input" to goods with a manufacturing nexus, and the goods here were found to have been exported without such use. Rule 16 cannot be invoked to sustain the credit, because the words "for any other reason" must be read in the context of goods brought for remaking, refining or re-conditioning and cannot be expanded beyond that setting. Credit on such export-only goods therefore falls outside the CENVAT scheme. 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=765970 CENVAT credit is not available on goods merely procured and exported when they are not used in or in relation to manufacture of the final products. Rule 2(k) limits "input" to goods with a manufacturing nexus, and the goods here were found to have been exported without such use. Rule 16 cannot be invoked to sustain the credit, because the words "for any other reason" must be read in the context of goods brought for remaking, refining or re-conditioning and cannot be expanded beyond that setting. Credit on such export-only goods therefore falls outside the CENVAT scheme. Case-Laws Central Excise Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765970