https://www.taxtmi.com/caselaws?id=94815 Modvat credit on duty-paid inputs used in export manufacture could not be denied merely because the exporter might be ineligible for duty-free imports under Notifications 203/92 and 204/92. The import notification conditions operated on advance licence eligibility and did not create an independent bar against Modvat credit. In the absence of a specific and detailed allegation of breach of the credit rules in the show cause notice, denial of credit was unsustainable. Alleged document fabrication, if relevant to the import notification dispute, did not by itself justify disallowance of Modvat credit on the facts before the Tribunal. en-us Wed, 29 Dec 1999 00:00:00 +0530 Mon, 05 Dec 2011 10:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94815 Modvat credit on duty-paid inputs used in export manufacture could not be denied merely because the exporter might be ineligible for duty-free imports under Notifications 203/92 and 204/92. The import notification conditions operated on advance licence eligibility and did not create an independent bar against Modvat credit. In the absence of a specific and detailed allegation of breach of the credit rules in the show cause notice, denial of credit was unsustainable. Alleged document fabrication, if relevant to the import notification dispute, did not by itself justify disallowance of Modvat credit on the facts before the Tribunal. Case-Laws Central Excise Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94815