https://www.taxtmi.com/caselaws?id=99121 Inputs sent to job workers for manufacture of packed tea for export were treated as permissible removal under Rule 57F(2) of the Central Excise Rules, 1944, because the inputs were used for operations outside the factory in connection with export production and export under bond did not require their return. The fact that the packed tea was manufactured at the job workers' premises did not, by itself, exclude this route where the statutory conditions were otherwise met. The refund claims of Modvat credit were also directed to be reconsidered afresh under Rule 57F(3), as the prescribed conditions and notification had not been properly examined. The assessee succeeded to that extent. en-us Fri, 04 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:26:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99121 Inputs sent to job workers for manufacture of packed tea for export were treated as permissible removal under Rule 57F(2) of the Central Excise Rules, 1944, because the inputs were used for operations outside the factory in connection with export production and export under bond did not require their return. The fact that the packed tea was manufactured at the job workers' premises did not, by itself, exclude this route where the statutory conditions were otherwise met. The refund claims of Modvat credit were also directed to be reconsidered afresh under Rule 57F(3), as the prescribed conditions and notification had not been properly examined. The assessee succeeded to that extent. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99121