https://www.taxtmi.com/caselaws?id=108343 Modvat credit on duty-paid re-imported goods used in manufacture could not be denied merely because drawback on the original export was not shown to have been sanctioned. The credit related to the duty actually paid on re-importation, and any drawback on the earlier export would concern only the duty on the exported goods or the inputs used in them. As the drawback objection was not raised in the show cause notice and was otherwise irrelevant to the re-imported goods, denial of credit was unjustified. The impugned order was set aside and the order in original restored with consequential relief. en-us Mon, 18 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 11:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108343 Modvat credit on duty-paid re-imported goods used in manufacture could not be denied merely because drawback on the original export was not shown to have been sanctioned. The credit related to the duty actually paid on re-importation, and any drawback on the earlier export would concern only the duty on the exported goods or the inputs used in them. As the drawback objection was not raised in the show cause notice and was otherwise irrelevant to the re-imported goods, denial of credit was unjustified. The impugned order was set aside and the order in original restored with consequential relief. Case-Laws Central Excise Mon, 18 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108343