https://www.taxtmi.com/caselaws?id=90953 Modvat credit on inputs was held admissible where final products were cleared without payment of duty for export under bond. Clearance for export under bond was not treated as the kind of exemption that attracts the bar in Rule 57C, so the credit could not be denied merely because duty was not paid at the time of clearance. On that basis, the demand raised under Rule 57-I read with Section 11A could not survive, and the impugned order was set aside. en-us Tue, 13 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 17:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90953 Modvat credit on inputs was held admissible where final products were cleared without payment of duty for export under bond. Clearance for export under bond was not treated as the kind of exemption that attracts the bar in Rule 57C, so the credit could not be denied merely because duty was not paid at the time of clearance. On that basis, the demand raised under Rule 57-I read with Section 11A could not survive, and the impugned order was set aside. Case-Laws Central Excise Tue, 13 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90953