https://www.taxtmi.com/caselaws?id=104565 Duty paid by a 100% export oriented unit on domestic clearances retained the character of excise duty even though its measure was linked to customs duty on comparable imports. On the facts stated, Rule 57E could not be used to restrict Modvat credit because no variation arose from refund or recovery of short-paid duty. The appellant therefore established a prima facie case for credit of the full duty shown in the invoices, and the proposed limitation to 7.5% was not justified at the pre-deposit stage. Relief was granted by setting aside the denial order and remitting the matter for decision on merits without insisting on pre-deposit. en-us Mon, 30 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104565 Duty paid by a 100% export oriented unit on domestic clearances retained the character of excise duty even though its measure was linked to customs duty on comparable imports. On the facts stated, Rule 57E could not be used to restrict Modvat credit because no variation arose from refund or recovery of short-paid duty. The appellant therefore established a prima facie case for credit of the full duty shown in the invoices, and the proposed limitation to 7.5% was not justified at the pre-deposit stage. Relief was granted by setting aside the denial order and remitting the matter for decision on merits without insisting on pre-deposit. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104565