Exporter Denied CENVAT Credit for Using SION Norms; Credit Only Allowed Under Specific Cenvat Credit Rules Conditions.

CENVAT credit - credit availed as per SION norms in respect of export made - Cenvat Credit Rules permits availment of credit only in specific circumstances. It is not open to the appellant to take credit on estimated basis - The exporter cannot, on his own devise a new method to avail credit which not prescribed under the law. .....

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