https://www.taxtmi.com/caselaws?id=792623 CENVAT credit attributable to common input services was stated to remain available where exempted goods were exported under the DEPB/export exemption regime, so export clearances were not to be included in the reversal base. The note also states that cotton yarn cleared for job work, having already been counted in the exempted-goods computation, could not be added again because that would amount to double counting. On that basis, the reversal computation was set aside and consequential benefits followed. 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 attributable to common input services was stated to remain available where exempted goods were exported under the DEPB/export exemption regime, so export clearances were not to be included in the reversal base. The note also states that cotton yarn cleared for job work, having already been counted in the exempted-goods computation, could not be added again because that would amount to double counting. On that basis, the reversal computation was set aside and consequential benefits followed. Case-Laws Central Excise Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792623