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2019 (5) TMI 1344 - AT - Central ExciseCENVAT Credit - manufacture of dutiable goods as well as exempted goods - export of goods - reversal of inputs proportionate to their use in manufacture of dutiable goods or exempted goods, which are exported - HELD THAT:- In the assessee’s own case ASTRIX LABORATORIES LTD., VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, HYDERABAD-I AND VICE VERSA [ 2018 (3) TMI 837 - CESTAT HYDERABAD ], this Bench has decided that the assessee can take credit in proportionate to the quantity of inputs used for manufacture of dutiable goods. Availability of CENVAT Credit on exempted goods which are exported out of India - HELD THAT:- The Hon’ble High Court of Bombay has, in the case of REPRO INDIA LTD. VERSUS UNION OF INDIA [ 2007 (12) TMI 209 - BOMBAY HIGH COURT ] decided that such credit is available in Rule 6(6)(v) of CCR 2004. Goods cleared under Chapter X procedure - HELD THAT:- This Bench has, relying upon the judgment of Hon’ble High Court of Rajasthan in the case of Hindustan Zinc Limited vs. Union of India [ 2007 (1) TMI 94 - HIGH COURT RAJASTHAN ] upheld by Hon’ble Apex Court at [ 2014 (5) TMI 253 - SUPREME COURT ] held that the goods cleared under Chapter X procedure are not exempted goods and there is no need to reverse credit under Rule 6(3)(i) of CCR 2004. Credit allowed - appeal allowed - decided in favor of appellant.
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