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2012 (11) TMI 300 - AT - Central ExciseCENVAT credit - manufacture of paper and paper products - input services - denial of claim on non availment of Notification No.17/2009 dated 07/07/2009 - Held that:- This exemption is subject to certain conditions that in a case where the exporter avails Cenvat credit, he cannot avail the benefit of exemption. There is no bar stipulated in the said notification that he cannot avail Cenvat credit and the availment of Cenvat credit will be entirely governed by the terms and conditions of the Cenvat credit rules. The fact that input or input services, on which duty/tax has been paid, have been received and used in the manufacture of excisable goods which have been exported is not in dispute. The said notification being a conditional exemption notification, it is for the manufacturer to decide whether to avail the said exemption or not. Thus there is no merit in the department contention the appellant should have availed the benefit of notification No.17/2009 - in favour of assessee.
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