https://www.taxtmi.com/caselaws?id=85481 Modvat credit on inputs used in final products cleared under Rule 191BB and Notification No. 33/90 was held not to require reversal under Rule 57C, because the export-linked clearance was treated as akin to removal under bond and within the Modvat chain. A claim for recredit of credit earlier reversed was treated as refund-type relief and made subject to Section 11B limitation, so the delayed portion was time-barred while the balance was recredited. Credit was also denied where a gate pass carried multiple endorsements and the chain of transfer was broken, leaving that part of the demand sustained. en-us Mon, 03 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85481 Modvat credit on inputs used in final products cleared under Rule 191BB and Notification No. 33/90 was held not to require reversal under Rule 57C, because the export-linked clearance was treated as akin to removal under bond and within the Modvat chain. A claim for recredit of credit earlier reversed was treated as refund-type relief and made subject to Section 11B limitation, so the delayed portion was time-barred while the balance was recredited. Credit was also denied where a gate pass carried multiple endorsements and the chain of transfer was broken, leaving that part of the demand sustained. Case-Laws Central Excise Mon, 03 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85481