https://www.taxtmi.com/caselaws?id=83926 Modvat credit was considered in relation to inputs used to make intermediate goods cleared without payment of duty under Rule 191BB for further use in exported final products. The text states that such removal without payment of duty is distinct from a true exemption or nil-rate clearance, so Rule 57C disqualification did not apply. Earlier authority and administrative instructions under the analogous Rule 56A supported this distinction, and the later amendment covering free trade zone and 100 per cent export-oriented unit clearances did not alter the position because those cases involved actual exemptions. A trade notice could not override the statutory scheme, and the subsequent export use of the goods did not change the character of the clearance. Modvat credit therefore could not be denied on that basis. en-us Mon, 30 May 1994 00:00:00 +0530 Mon, 18 Jul 2011 17:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83926 Modvat credit was considered in relation to inputs used to make intermediate goods cleared without payment of duty under Rule 191BB for further use in exported final products. The text states that such removal without payment of duty is distinct from a true exemption or nil-rate clearance, so Rule 57C disqualification did not apply. Earlier authority and administrative instructions under the analogous Rule 56A supported this distinction, and the later amendment covering free trade zone and 100 per cent export-oriented unit clearances did not alter the position because those cases involved actual exemptions. A trade notice could not override the statutory scheme, and the subsequent export use of the goods did not change the character of the clearance. Modvat credit therefore could not be denied on that basis. Case-Laws Central Excise Mon, 30 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83926