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2018 (6) TMI 126 - AT - Central ExciseCENVAT credit - inputs used in the export - manufacturing goods chargeable to nil duty - finished goods were chargeable earlier which later on became exempted - Held that:- Admittedly, in the case in hand, the goods which became exempted has been exported by the appellant, therefore, the appellant is not required to reverse the Cenvat credit in terms of Rule 11. Similar view has been taken by the Hon’ble Himachal Pradesh High Court in the case of CCE vs. Drish Shoes Limited [2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT] wherein Hon’ble High Court has held that 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. Appeal allowed - decided in favor of appellant.
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