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2015 (4) TMI 487 - AT - Central ExciseDenial of CENVAT Credit - export of exempted goods - Common inputs - manufacture of dutiable final products hand tools which had been cleared on payment of duty and garden tools which are fully exempt from duty under notification no.5/-3006-CE dated 1.3.2006 - garden tools have been exported out of India under letter of undertaking without payment of duty - Held that:- garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules, the input duty credit availed in respect of inputs used in the manufacture of such garden tools can be utilized by the manufacturer for payment of duty on final products cleared for home consumption or for export on payment of duty. Thus, in this case, the respondent have correctly availed the cenvat credit in respect of the inputs for garden tools which were exported out of India and have correctly utilized the credit for payment of duty on the other dutiable final products which were exported out of India under rebate claim. - Following decision of Repro India [2007 (12) TMI 209 - BOMBAY HIGH COURT ] - Decided against Revenue.
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