https://www.taxtmi.com/caselaws?id=101885 Goods cleared without payment of duty under Notification No. 47/94-C.E. for export-oriented manufacture were treated as non-exempt clearances for Modvat purposes. The Tribunal's view was that where removal is made under a notification issued for export under Rule 13 of the Central Excise Rules, 1944, Rule 57C does not apply because such goods are not exempted goods. As Rule 57C was inapplicable, the consequential application of Rule 57CC also did not arise. The practical effect was that Modvat credit could be retained on the clearances in question. en-us Wed, 02 Jan 2002 00:00:00 +0530 Mon, 13 Feb 2012 10:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101885 Goods cleared without payment of duty under Notification No. 47/94-C.E. for export-oriented manufacture were treated as non-exempt clearances for Modvat purposes. The Tribunal's view was that where removal is made under a notification issued for export under Rule 13 of the Central Excise Rules, 1944, Rule 57C does not apply because such goods are not exempted goods. As Rule 57C was inapplicable, the consequential application of Rule 57CC also did not arise. The practical effect was that Modvat credit could be retained on the clearances in question. Case-Laws Central Excise Wed, 02 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101885