CENVAT Credit Approved for Exported Caps and Brushes Without Bond; Rule 6(6)(v) Applies, Overriding Rule 6 Restrictions.

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....CENVAT Credit - cap and brush exported - common input service used for clearance of manufactured goods as well as trading goods - It is settled that even though the goods are exported without bond, the benefit of Rule 6(6)(v) is available to the assessee, and consequently, Rule 6(1), (2), (3) And (4) shall not attract - AT....