https://www.taxtmi.com/caselaws?id=84516 Modvat credit for exported P and P medicines could not be denied merely on the basis that the goods might have been exempt under Notification No. 1/93, because that notification was treated as applying to clearances for home consumption and not to exports. The Tribunal also noted that the export documents supported classification of the goods as P and P medicines under Heading 3003.10, making the factual position uncertain. As the evidence on export and classification required closer examination, the matter was remanded to the original authority for fresh adjudication after giving both sides an opportunity to be heard. en-us Mon, 07 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84516 Modvat credit for exported P and P medicines could not be denied merely on the basis that the goods might have been exempt under Notification No. 1/93, because that notification was treated as applying to clearances for home consumption and not to exports. The Tribunal also noted that the export documents supported classification of the goods as P and P medicines under Heading 3003.10, making the factual position uncertain. As the evidence on export and classification required closer examination, the matter was remanded to the original authority for fresh adjudication after giving both sides an opportunity to be heard. Case-Laws Central Excise Mon, 07 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84516