Exporters to Nepal under bond can use Cenvat credit on inputs, potentially gaining an advantage over rebate claimants.

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....Cenvat Credit - Export to Nepal - if such exporters are allowed to utilize the credit availed on the inputs exported under Bond to Nepal this would result into a dichotomy wherein the exporters who opt for export to Nepal under bond procedure could be put to advantage over the exporters opting for export to Nepal under claims of rebate - AT....