https://www.taxtmi.com/caselaws?id=107031 Notification No. 16/97 barred Modvat credit only for inputs used in the manufacture of specified goods cleared for home consumption and limited use of credit on capital goods for such clearances; it did not extend that bar to inputs used in exported goods. On that construction, availing SSI exemption under the notification did not by itself make the assessee ineligible for Modvat credit. As the unutilised credit could not be adjusted against home clearances, refund under Rule 57F(13) was admissible and the denial of refund was ? en-us Mon, 16 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 11:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107031 Notification No. 16/97 barred Modvat credit only for inputs used in the manufacture of specified goods cleared for home consumption and limited use of credit on capital goods for such clearances; it did not extend that bar to inputs used in exported goods. On that construction, availing SSI exemption under the notification did not by itself make the assessee ineligible for Modvat credit. As the unutilised credit could not be adjusted against home clearances, refund under Rule 57F(13) was admissible and the denial of refund was ? Case-Laws Central Excise Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107031