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2012 (8) TMI 720 - CGOVT - Central ExciseCenvat credit – rebate claim on export of goods - applicant is a manufacturer of readymade garments - applicant have availed cenvat credit on inputs contrary to the conditions stipulated under Notification 30/2004 – Held that:- When goods are exempted from payment of duty, no cenvat credit is permissible under Rule 6(1) of the Cenvat Credit Rules, 2004. Even the Cenvat Credit on the input services is not allowed for exempted goods - applicant has not declared on ARE-1s that they are clearing the goods under Notification No. 29/2004-C.E., on payment of duty whereas they were clearing the goods for home consumption under Notification No. 30/2004-C.E., at nil rate of duty - applicant was not allowed to pay duty on the exempted goods as per proviso to Section 5A(1A) of Central Excise Act, 1944 and no Cenvat Credit on the input services is available under Rule 6(1) of the Cenvat Credit Rules, 2004.
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