https://www.taxtmi.com/caselaws?id=101732 Eligibility for exemption under Notification No. 203/92-Cus turned on whether the exporter had avoided availing Modvat credit in the manufacture of the exported goods. A jurisdictional Central Excise certificate produced at the appellate stage stated that such credit had not been taken, and the original authority had not effectively examined that material. The appellate forum therefore directed fresh consideration by the original authority after taking the certificate and other submissions into account, with the impugned order set aside and the exemption claim and consequential demand to be re-adjudicated in accordance with law. en-us Wed, 27 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 18:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101732 Eligibility for exemption under Notification No. 203/92-Cus turned on whether the exporter had avoided availing Modvat credit in the manufacture of the exported goods. A jurisdictional Central Excise certificate produced at the appellate stage stated that such credit had not been taken, and the original authority had not effectively examined that material. The appellate forum therefore directed fresh consideration by the original authority after taking the certificate and other submissions into account, with the impugned order set aside and the exemption claim and consequential demand to be re-adjudicated in accordance with law. Case-Laws Customs Wed, 27 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101732