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2015 (10) TMI 1219

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..... ively manufacturing wholly exempted goods chargeable to Nil tariff rate of duty is eligible to avail CENVAT Credit of duty paid on said inputs and input services under Rule 6(1) of the CENVAT Credit Rules, 2002/CENVAT Credit Rules, 2004, used in the manufacture of such exempted goods, even if such goods are exported. The Hon'ble High Court held that an assessee manufacturing the goods chargeable t .....

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..... s were engaged in the manufacture of Kitchen items. The Appellants exported 100% of the manufactured items. The Adjudicating authority disallowed the CENVAT Credit on the ground that the inputs are used in the exempted final product. Further, the final product was cleared without furnishing bond. We find that the issue is no more res integra in view of the various decisions of Hon'ble High Cou .....

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..... nufacturing the goods chargeable to Nil duty, is eligible to avail CENVAT Credit paid on the inputs under the exception clause to Rule 6 (1) as contained in Rule 6(5) of CENVAT Credit Rules 2002 and Rule 6(6) of CENVAT Credit Rules 2004, used in the manufacture of such goods, if the goods are exported. 4. In the present case, there is no dispute that the entire goods were exported. Hence, there .....

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