https://www.taxtmi.com/caselaws?id=95935 Processed fabrics cleared under Rule 13 for manufacture of export garments were treated as removals made under the export-clearance procedure in Chapter X and the governing notification, not as a substantive exemption from duty. On that basis, the notification was not regarded as creating a duty exemption, so the condition for applying Rule 57C was not satisfied. The stated position is that Modvat credit on duty-paid inputs remained admissible and Rule 57C did not apply, following the earlier tribunal view on the same issue. en-us Fri, 09 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 10:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95935 Processed fabrics cleared under Rule 13 for manufacture of export garments were treated as removals made under the export-clearance procedure in Chapter X and the governing notification, not as a substantive exemption from duty. On that basis, the notification was not regarded as creating a duty exemption, so the condition for applying Rule 57C was not satisfied. The stated position is that Modvat credit on duty-paid inputs remained admissible and Rule 57C did not apply, following the earlier tribunal view on the same issue. Case-Laws Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95935