https://www.taxtmi.com/caselaws?id=105276 Modvat credit on duty-paid inputs could not be denied merely because the finished goods were exported under the Duty Drawback Scheme. The governing drawback rules contained no automatic bar on such credit, and the relevant provisions indicated that the drawback computation did not include the central excise duty element already available as Modvat credit. The Board's circular similarly clarified that where only the customs portion of drawback is claimed, the rule against refund of unutilised credit does not prevent credit on inputs used in exported products. On that basis, the disallowance was held unsustainable and the demand was set aside. en-us Thu, 23 Aug 2001 00:00:00 +0530 Mon, 05 Mar 2012 10:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105276 Modvat credit on duty-paid inputs could not be denied merely because the finished goods were exported under the Duty Drawback Scheme. The governing drawback rules contained no automatic bar on such credit, and the relevant provisions indicated that the drawback computation did not include the central excise duty element already available as Modvat credit. The Board's circular similarly clarified that where only the customs portion of drawback is claimed, the rule against refund of unutilised credit does not prevent credit on inputs used in exported products. On that basis, the disallowance was held unsustainable and the demand was set aside. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105276