Rule 6(1) Cenvat Credit Rules: CENVAT Credit Allowed on Export of 100% Cotton Fabrics with Nil Duty Rate.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat / Modvat Credit - Provisions of Rule 6(1) of Cenvat Credit Rules are not attracted in the present facts and circumstances when 100% cotton fabrics attracting nil rate of duty are exported and CENVAT Credit was not deniable to the appellants - AT....