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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

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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