Rule 6(1) Cenvat Credit Rules: CENVAT Credit Allowed on Export of 100% Cotton Fabrics with Nil Duty Rate.

Cenvat / Modvat Credit - Provisions of Rule 6(1) of Cenvat Credit Rules are not attracted in the present facts and circumstances when 100% cotton fabrics attracting nil rate of duty are exported and CENVAT Credit was not deniable to the appellants - AT .....

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