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2018 (7) TMI 2069 - RAJASTHAN HIGH COURTCENVAT Credit - inputs used in exempted goods, which is exported under bond - contravention of Rule 6(1) of Cenvat Credit Rules, 2004 - benefit of N/N. 6/2006-C.E., dated 1-3-2006 as amended availed - Whether the Hon’ble CESTAT is correct in allowing the Cenvat credit availed on the raw material used for the manufacture of the exempted goods which have been exported under bond? HELD THAT:- Having paid excise duty on the import of raw material, the assessee-respondent is entitled for exemption of the Cenvat credit under Rule 6(6) clause (v) of the Cenvat Credit Rules, 2004. Reliance placed in the case of REPRO INDIA LTD. VERSUS UNION OF INDIA [2007 (12) TMI 209 - BOMBAY HIGH COURT] where it was held that If the exempted products are exported outside India the provisions of Rule 6(6)(v) of CCR are applicable. Therefore, the bar provided u/r 6(1) and the liability created u/r 6(3)(b) are not attracted. Appeal dismissed - decided against Revenue.
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