https://www.taxtmi.com/caselaws?id=90117 Nylon Polyamide Chips were considered prima facie eligible for exemption under the relevant central excise notifications, especially where the approved classification list had already been accepted, so the duty liability required fresh examination by the original authority. The Modvat credit issue on inputs used in exported final products was also left open, because the export fact was undisputed and the credit reversal question needed reconsideration under the applicable scheme. The impugned order was set aside and the matter remanded for fresh adjudication on both exemption and Modvat credit. en-us Fri, 05 Jun 1998 00:00:00 +0530 Mon, 03 Oct 2011 15:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90117 Nylon Polyamide Chips were considered prima facie eligible for exemption under the relevant central excise notifications, especially where the approved classification list had already been accepted, so the duty liability required fresh examination by the original authority. The Modvat credit issue on inputs used in exported final products was also left open, because the export fact was undisputed and the credit reversal question needed reconsideration under the applicable scheme. The impugned order was set aside and the matter remanded for fresh adjudication on both exemption and Modvat credit. Case-Laws Central Excise Fri, 05 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90117