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Central Excise - Highlights / Catch Notes

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Refund of accumulated CENVAT Credit - export of exempted goods - ...


Refund of CENVAT Credit Allowed for Export of Exempted Goods Due to Wording Change in Rule 6(6), Cenvat Credit Rules.

August 7, 2018

Case Laws     Central Excise     HC

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 “excisable goods” instead of exempted goods is that the term `exempted goods’ may not cover the dutiable goods which are exported under bond - refund allowed.

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