CENVAT Credit Eligibility: Exported Exempted Goods Allow Input Credit u/r 6(6)(v) of Central Excise Rules.

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....Eligibility to avail CENVAT Credit - Export of exempted goods - Provision has also been made in Rule 6(6)(v) to state that goods cleared for export under bond in terms of Central Excise Rules shall also not be denied input credit, which also clearly implies that assessee shall be allowed to avail credit on inputs used in exported manufactured goods. - AT....