2006 (8) TMI 34

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..... bond, not justified - Appeal No. E/2197/2005 - Final Order No. A/1464/2006-WZB/C -IV/SMB/MUM - Dated:- 18-8-2006 - [Order]- Heard both sides. The appellants have taken Cenvat credit on the inputs and packing materials for manufacture of finished goods, namely Tassels and Trimmings falling under Tariff sub-heading 5808.01, which are exempted goods manufactured by the appellants, and which .....

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..... redit on inputs is not to be allowed, if the same are used in the manufacture of exempted goods. The sub-rule (5) makes an exception when exempted finished goods are either cleared to a free trade zone, SEZ, 100% EOU or are cleared for export under Bond without payment of duty. If the goods are exported on payment of duty after taking credit of duty paid on the inputs. and utilizing the same, then .....

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