https://www.taxtmi.com/caselaws?id=94041 Clearance of bleached fabrics for export under Rule 13 was not equivalent to removal without payment of duty or at nil rate of duty. The Chapter X procedure operated only as a procedural mechanism to implement the export arrangement, not as an exemption notification under Rule 8 or Section 5A. Because Rule 57C applies only where inputs are used in goods removed under an exemption or at nil duty, denial of Modvat credit was unjustified. The Revenue's authorities were distinguishable on the facts, and the appellate relief in favour of the assessees was sustained. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 16:23:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94041 Clearance of bleached fabrics for export under Rule 13 was not equivalent to removal without payment of duty or at nil rate of duty. The Chapter X procedure operated only as a procedural mechanism to implement the export arrangement, not as an exemption notification under Rule 8 or Section 5A. Because Rule 57C applies only where inputs are used in goods removed under an exemption or at nil duty, denial of Modvat credit was unjustified. The Revenue's authorities were distinguishable on the facts, and the appellate relief in favour of the assessees was sustained. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94041