Court directs Tribunal to determine if export of exempted goods allows Modvat credit. Statement of case required.

The High Court of Judicature at Madras directed the Tribunal to refer the question of whether the export of exempted goods entitles the assessee to claim Modvat credit on inputs. The Tribunal was instructed to submit a statement of the case and relevant materials for consideration.

---

---

The High Court of Judicature at Madras directed the Tribunal to refer the question of whether the export of exempted goods entitles the assessee to claim Modvat credit on inputs. The Tribunal was instructed to submit a statement of the case and relevant materials for consideration.

---