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2019 (2) TMI 258 - AT - Central ExciseCENVAT Credit - inputs contained in export goods - goods have been physically exported outside India - manufacturer Exporter could not realize Foreign Exchange due to the rejection of the export goods - Rule 6(6) of Cenvat Credit Rule, 2004 - Held that:- It is observed that the goods have been admittedly exported out of India. After receipt of the goods by the foreign buyer, goods were found rejected then same was remained in that Country. Due to the rejection the payment towards such export could not be made. As per the facts of the present case the goods have been taken out of India to a place outside of India”. Therefore, the supply of the goods by the appellant clearly qualifies as "export of goods". Once the export of goods is not under dispute, in terms of Rule 6(6) of Cenvat Credit Rules, 2004, the appellant is entitled for the Cenvat credit. Moreover in the Cenvat Credit Rules, 2004 in respect of export goods there is no condition stipulated that against the export, the Foreign Exchange remittance should be received in order to allow the Cenvat Credit. The appellant are clearly entitled for the Cenvat Credit in respect of inputs contained in export goods - appeal allowed - decided in favor of appellant.
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