CENVAT Credit - exported of inputs as such - even if inputs are ...
Case Laws Central Excise
September 22, 2022
CENVAT Credit - exported of inputs as such - even if inputs are assumed to have been cleared as such, they are duty paid excisable goods which were cleared under bond in terms of Notification issued under Rule 19 which does not provide for reversal of credit of duty paid on such exported excisable goods because legislative intent was to promote export of goods and not export of taxes. - AT
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