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2013 (8) TMI 538 - CGOVT - Central ExciseRebate claim - Revenue was of the view that the exported goods were fully exempted from duty, the assesse can neither pay any duty on the same nor avail Cenvat credit on inputs used in the manufacture of exempted products - Held that:- Assesse was not eligible for grant of input rebate claim - Assesse had not followed the prescribed procedure at all and also availed the Cenvat credit on inputs - The original adjudicating authority had rejected the claim of the assesse on the ground that the goods were fully exempted from duty vide Notification No. 4/2006- C.E. (N.T.) and therefore by virtue of sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 the assesses were not entitled for Cenvat credit on inputs used in manufacture of exempted goods - for availing rebate of duty paid on material used in exported goods, assesse had follow the procedure laid down in the Notification No. 21/2004-C.E. - the input rebate was admissible if the Cenvat credit was not availed on the inputs – revision application Rejected. - Decided against the assessee.
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