https://www.taxtmi.com/caselaws?id=86527 Modvat credit on indigenous inputs used to manufacture soaps exported under bond could not be denied merely because the exporter also claimed DEEC or advance licence replenishment benefits, since export under bond and replenishment under export policy were separate from the Modvat scheme. Phosphoric acid used in purification qualified as an input used in or in relation to manufacture and credit was allowed. Credit on caustic soda lye failed because no duty-paying document was produced, so proof of duty payment was lacking. en-us Mon, 16 Dec 1996 00:00:00 +0530 Thu, 25 Aug 2011 14:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86527 Modvat credit on indigenous inputs used to manufacture soaps exported under bond could not be denied merely because the exporter also claimed DEEC or advance licence replenishment benefits, since export under bond and replenishment under export policy were separate from the Modvat scheme. Phosphoric acid used in purification qualified as an input used in or in relation to manufacture and credit was allowed. Credit on caustic soda lye failed because no duty-paying document was produced, so proof of duty payment was lacking. Case-Laws Central Excise Mon, 16 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86527