https://www.taxtmi.com/caselaws?id=93236 Clearance of final products under bond without payment of duty for export was treated as distinct from clearance at nil rate of duty or of wholly exempt goods, so the precondition for applying Rule 57C of the Central Excise Rules, 1944 was not satisfied. On that basis, Modvat credit on inputs remained admissible, and the contrary view that such credit was barred was rejected. en-us Tue, 28 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93236 Clearance of final products under bond without payment of duty for export was treated as distinct from clearance at nil rate of duty or of wholly exempt goods, so the precondition for applying Rule 57C of the Central Excise Rules, 1944 was not satisfied. On that basis, Modvat credit on inputs remained admissible, and the contrary view that such credit was barred was rejected. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93236