https://www.taxtmi.com/caselaws?id=792623 CENVAT credit on common input services remains available for exempted goods exported without payment of duty; export clearances cannot be included to enlarge the reversal base. Cotton yarn cleared under the DEPB/export exemption regime was therefore excluded from the reversal computation. Job-work turnover for manufacture of grey fabric or doubling of yarn, having already been included in the exempted-goods computation, could not be added again because that would result in double counting. The disputed reversal demand was consequently unsustainable, and the impugned order was set aside with consequential benefits. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792623 CENVAT credit on common input services remains available for exempted goods exported without payment of duty; export clearances cannot be included to enlarge the reversal base. Cotton yarn cleared under the DEPB/export exemption regime was therefore excluded from the reversal computation. Job-work turnover for manufacture of grey fabric or doubling of yarn, having already been included in the exempted-goods computation, could not be added again because that would result in double counting. The disputed reversal demand was consequently unsustainable, and the impugned order was set aside with consequential benefits. Case-Laws Central Excise Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792623