Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 461 - AT - Central ExciseCENVAT Credit - inputs - clinker cleared as such for export to Bangladesh - case of the Revenue is that as per the provisions of Rule 3 (5) of CENVAT Credit Rules, 2004, the inputs on which credit has been taken can be removed as such, on payment of the credit availed, equivalent to CENVAT Credit - Held that:- The inputs on which the credit has been availed, were exports under due intimation to the Department - the Tribunal in various decisions have held that there is no bar in removal of inputs as such, underbond and there is no requirement to reverse the CENVAT Credit availed. The removal of Clinker without payment of duty for export to Bangladesh is in accordance with law - appeal allowed - decided in favor of appellant.
|