https://www.taxtmi.com/caselaws?id=92050 Verification of compliance with Rule 191BB before granting refund was treated as an ancillary check and not as travel beyond the show cause notice or jurisdiction. On the Modvat issue, the Tribunal applied its earlier ruling and held that Rule 57C did not bar credit on inputs used in goods cleared under the special procedure of Notification No. 33/90-C.E. (N.T.) issued under Rule 191BB. The procedure for movement of goods without duty governed the case, so Modvat credit remained admissible where the prescribed Rule 191BB requirements were followed. en-us Sun, 20 Sep 1998 00:00:00 +0530 Mon, 24 Oct 2011 12:32:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92050 Verification of compliance with Rule 191BB before granting refund was treated as an ancillary check and not as travel beyond the show cause notice or jurisdiction. On the Modvat issue, the Tribunal applied its earlier ruling and held that Rule 57C did not bar credit on inputs used in goods cleared under the special procedure of Notification No. 33/90-C.E. (N.T.) issued under Rule 191BB. The procedure for movement of goods without duty governed the case, so Modvat credit remained admissible where the prescribed Rule 191BB requirements were followed. Case-Laws Central Excise Sun, 20 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92050