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2012 (7) TMI 746 - AT - Central ExciseDemand of duty – Export of goods manufactured - Cenvat credit – goods unconditionally exempted from payment of excise duty w.e.f 01/03/2007 vide notification No.6/2006-CE – Held that:- Assessee, manufacturing goods chargeable to nil duty, is eligible to avail Cenvat Credit paid on the inputs under the exception clause Rules 6 (1), as contained in Rule 6 (5) of the Cenvat Credit Rules, 2002 and Rule 6 (6) of Cenvat Credit Rules, 2004, used in the manufacture of such goods if the goods are exported - demand of the department towards Cenvat Credit on the inputs used in the manufacture of export goods is not sustainable in law - assessee entitled for the credit. Reversal of credit - inputs cleared as such by the appellant both in respect of inputs lying in stock as on 01/03/2007 and also in respect of inputs received after 01/03/2007 - assessee’s contention is that they have cleared the same on reversal of credit to their sister unit, which is a 100% EOU and the 100% EOU has taken the credit – Held that:- Whether this amount includes the reversal of credit taken on inputs lying in stock as on 01/03/2007 or received after 01/03/2007 requires corroboration through documentary evidences. Therefore, the appellant has to lead evidence in respect of the supplies of inputs as such to 100% EOU, duty involved thereon and the reversal of credit made in the RG-23 register, so that their claim of reversal of credit is substantiated - matter remanded to adjudicating authority for reconsideration
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