https://www.taxtmi.com/caselaws?id=94855 Rule 57F(3) uses the term "similar" in a broad sense: it is not confined to identical goods, but extends to goods falling within the same class or category. On that construction, Modvat credit taken on inputs used for export of calcined alumina under bond could be utilised towards duty on aluminium articles, because both were treated as broadly comparable products in the same product group. The objection based on different tariff headings was rejected, and the demand was set aside with consequential relief. en-us Fri, 07 Apr 2000 00:00:00 +0530 Mon, 05 Dec 2011 13:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94855 Rule 57F(3) uses the term "similar" in a broad sense: it is not confined to identical goods, but extends to goods falling within the same class or category. On that construction, Modvat credit taken on inputs used for export of calcined alumina under bond could be utilised towards duty on aluminium articles, because both were treated as broadly comparable products in the same product group. The objection based on different tariff headings was rejected, and the demand was set aside with consequential relief. Case-Laws Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94855