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1. Refund of accumulated CENVAT Credit - export of exempted goods - The minor change in the wordings of Rule 6(6) of the Cenvat Credit Rules, 2004 by using the term...

2. The legal judgment by CESTAT Allahabad addressed the issue of refund of accumulated Cenvat Credit for goods exported without payment of duty and not under bond. The...

3. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

4. Export of Exempted goods, no need to furnishing bond to claim refund of cenvat credit of input services used in manufacture of exempted goods

5. Refund of cenvat credit - a manufacturer who clears a final product or an intermediate product for export without payment of duty under bond or letter of undertaking...

6. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

7. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

8. Cenvat Credit - The words ‘exempted goods’ refer only to a situation where the goods are exempted from all kinds of excise duties in so far as Rule 6(1) of the Cenvat...

9. Refund of accumulated credit - inputs used in the exempted export goods - even though the finished goods are exempted, the same is allowed to be exported under Bond/ LUT....

10. Refund of unutilized cenvat credit - export of goods - appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not...

11. Eligibility to avail CENVAT Credit - Export of exempted goods - Provision has also been made in Rule 6(6)(v) to state that goods cleared for export under bond in terms...

12. Refund claim - Denial of CENVAT Credit - Export of exempted goods - petitioners are entitled to remove the goods on furnishing the bond as set out in Annexure 16 in Form...

13. Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

14. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

15. Duty demand - Non putting MRP on export of biscuits - CENVAT Credit - even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such...