Cenvat Credit Can’t be Denied for Export of Exempted goods Outside India

Eastern Chemofarb Limited (DTA Unit) Vs Commissioner of Central Excise (CESTAT Kolkata) The issue under consideration is whether the lower authority is correct in stating that the appellant is not entitled to avail credit of duty paid on inputs used in the manufacture of exempted goods since they have cleared the said exempted goods for export outside India? CESTAT states that, in the instant case, the issue regarding the eligibility to avail credit is to be decided. Since the final product is exempted from payment of Central Excise duty no duty liability arises even if the same is cleared for...