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2009 (3) TMI 148 - AT - Central ExciseCenvat Credit Knitted garments export exemption from duty availing cenvat credit notification no. 15/2002 - held that - the department should have denied the exemption rather than demanding the Cenvat credit. - confirmation of demand for Cenvat credit cannot be sustained on the ground that the department should have actually denied the exemption rather than demanding the Cenvat credit - Once the goods are exported under bond even if they were not entitled to Cenvat credit, the duty paid on the inputs could have been claimed as a refund, therefore, whole exercise is Revenue neutral and availment of Cenvat credil can at best be held as procedural irregularity
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