https://www.taxtmi.com/caselaws?id=91424 Rule 57F(1)(ii) permits removal of inputs for export under bond and treats that removal as if the inputs were manufactured in the factory. Rule 13 allows export without payment of duty, and Rule 57(4) does not restrict utilisation or retention of Modvat credit on such inputs. On that basis, the appellate order allowing retention of credit was found unobjectionable, and the assessee was entitled to retain the Modvat credit on inputs exported under bond. en-us Thu, 13 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91424 Rule 57F(1)(ii) permits removal of inputs for export under bond and treats that removal as if the inputs were manufactured in the factory. Rule 13 allows export without payment of duty, and Rule 57(4) does not restrict utilisation or retention of Modvat credit on such inputs. On that basis, the appellate order allowing retention of credit was found unobjectionable, and the assessee was entitled to retain the Modvat credit on inputs exported under bond. Case-Laws Central Excise Thu, 13 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91424