Rebate on Countervailing Duty for Exported Goods Allowed u/r 18, If No Cenvat Credit or Drawbacks Claimed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Govt. observes that the rebate of Countervailing Duty (CVD) paid on inputs/materials used in the manufacture of exported goods is admissible to the applicants under Rule 18 of Central Excise Rules, 2002 read with Notification 21/2004-C.E. (N.T.), dated 6-9-2004 provided no cenvat credit or drawback is availed by the applicants..... - CGOVT....