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2018 (8) TMI 358 - HC - Central ExciseRefund of accumulated CENVAT Credit - case of Revenue is that since the final product viz., Battery Operated Cars were exempted with effect from 1.3.2008, the assessee was not entitled to refund of the CENVAT credit as per Rule 5 of the CENVAT Credit Rules, 2004 - Held that:- Reliance was placed in the case of REPRO INDIA LTD. VERSUS UNION OF INDIA [2007 (12) TMI 209 - BOMBAY HIGH COURT], where it was held that The object and purpose of Rule 6(6) of Cenvat Credit Rules, 2004 is to promote the policy of the Government that the benefit of duty paid on input is available as credit in respect of certain exempted goods as well as the exempted goods exported under bond. The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term “excisable goods” instead of exempted goods is that the term `exempted goods’ may not cover the dutiable goods which are exported under bond. Refund is to be allowed - appeal dismissed - decided against Revenue.
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