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2013 (12) TMI 815 - AT - Central ExciseApplicability of Rule 6 of the Cenvat Credit Rules - Eligibility to avail cenvat credit – Inputs consumed for the manufacture of exempted goods – Cenvat credit availed on service tax in respect of input services - Benefit of Notification No. 30/2004 – Held that:- Following Repro India Ltd. v. Union of India [2007 (12) TMI 209 - BOMBAY HIGH COURT] – the expression excisable goods is wider than the expression exempted goods, as it includes both dutiable as also exempted goods - an assessee, manufacturing goods chargeable to nil duty, is eligible to avail CENVAT credit paid on the inputs under the exception clause to Rule 6(1), as contained in Rule 6(5) of 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 - As per Rule 5 of CENVAT Credit Rules, 2004 a manufacturer, who exports the final products which are exempt from duty, can claim refund of CENVAT - The orders for rejection of the refund claims and also for the demand the Cenvat credit is ineligible. Rejection of refund claim - Services utilised for export of goods – Held that:- For export of goods, no tax is charged and there are also provisions of receiving inputs and services without payment of any duty or tax which are consumed in the manufacture of goods for export - refund claims and Cenvat credit cannot be denied by the departmental authorities – Following COMMISSIONER OF CENTRAL EXCISE Versus DRISH SHOES LTD. [2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT] - Decided in favour of assessee.
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