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2014 (3) TMI 590 - AT - Central ExciseDenial of CENVAT Credit - Non receipt of foreign exchange after export of goods - Vehicle stands exported under Rule 19 under bond and Export Completion certificate stands issued to the appellant, but they have not received the foreign exchange for the said cars - Held that:- there is no dispute about the completion of export in terms of Rule 19 of Central Excise Rules. There is no condition, as regards receipt of foreign exchange, in the Cenvat Credit Rules - Following decision of Flex Engg. Ltd. Versus Commissioner of Central Excise [2012 (1) TMI 17 - Supreme Court of India] - Stay granted.
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