2015 (10) TMI 1219

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.... For The Respondent: Shri S.K. Shukla, Authorised Representative Per: P.K. Das Heard both the sides and perused the records. 2. The Appellants were engaged in the manufacture of Kitchen items. The Appellants exported 100% of the manufactured items. The Adjudicating authority disallowed the CENVAT Credit on the ground that the inputs are used in the exempted final product. Further, the fin....

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....edit Rules, 2004, used in the manufacture of such exempted goods, even if such goods are exported. The Hon'ble High Court held that an assessee manufacturing the goods chargeable to Nil duty, is eligible to avail CENVAT Credit paid on the inputs under the exception clause to Rule 6 (1) as contained in Rule 6(5) of CENVAT Credit Rules 2002 and Rule 6(6) of CENVAT Credit Rules 2004, used in the ....