Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 35 - AT - Central ExciseCredit denied on ground that as per Rule 6(1) CCR credit is not allowed on inputs which are used in the manufacture of exempted goods – export - Clause (vi) of Rule 6 (5) of CCR, 2002 provides that the restrictions envisaged in sub-rules 1 to 4 of Rule 6 shall not apply to exempted goods cleared for export under bond - hence assessee is entitled to take credit of duty paid on inputs contained in the exempted final products exported under bond in terms of Rule 6
|