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2018 (1) TMI 1012 - CESTAT NEW DELHICENVAT credit - Rule 6(4) of the CCR, 2004 - whether the goods which are so cleared for export are to be considered as exempted goods or dutiable goods? - Held that: - it is settled principle of law that only the goods are exported from the country and not the taxes. The Central Excise law provides for clearance of goods for export either under bond in which case the terminal excise duty is not paid at the time of clearance from the factory but in the terms of the bond the manufacturer is obligated to export the goods and get the bond closed - also, there is no doubt that the goods manufactured have been partially exported and partially cleared to the domestic tariff area. The benefit of Rule 6(6) (v) is required to be extended to the appellant since the goods have in fact been exported - the appellant will be entitled to the Cenvat Credit on the capital goods used partially for export even thiugh domestic clearances are exempted. Appeal allowed - decided in favor of appellant.
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