https://www.taxtmi.com/caselaws?id=78722 Modvat credit was unavailable where duty-paid indigenous inputs were used in goods exported without payment of excise duty, because Rule 57A linked credit to duty leviability on the final product and its use toward excise duty on such products. The export cycle was treated as a single integrated transaction: the assessee had already used the advance licence route and drawback on imported replenishment inputs, and could not also claim Modvat credit on the same manufacturing and export chain. The contention that the matter fell only within the drawback rules was rejected, and the denial of credit was sustained. en-us Thu, 09 Dec 2010 00:00:00 +0530 Mon, 13 Oct 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78722 Modvat credit was unavailable where duty-paid indigenous inputs were used in goods exported without payment of excise duty, because Rule 57A linked credit to duty leviability on the final product and its use toward excise duty on such products. The export cycle was treated as a single integrated transaction: the assessee had already used the advance licence route and drawback on imported replenishment inputs, and could not also claim Modvat credit on the same manufacturing and export chain. The contention that the matter fell only within the drawback rules was rejected, and the denial of credit was sustained. Case-Laws Central Excise Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78722