https://www.taxtmi.com/caselaws?id=108851 Modvat credit on inputs was held to remain available where the final products were cleared without payment of duty under Rule 13 for export-related purposes. Clearances under Notification No. 49/94-C.E. (N.T.) were not treated as exemption clearances under Section 5A, nor did they render the goods exempt from the whole of duty or chargeable to nil rate of duty. On that basis, Rule 57-C of the Central Excise Rules, 1944 was inapplicable, because its bar operated only for wholly exempt or nil-rated final products. The settled view applied was that export-linked duty-free removals do not attract the Rule 57-C credit restriction. en-us Tue, 11 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 12:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108851 Modvat credit on inputs was held to remain available where the final products were cleared without payment of duty under Rule 13 for export-related purposes. Clearances under Notification No. 49/94-C.E. (N.T.) were not treated as exemption clearances under Section 5A, nor did they render the goods exempt from the whole of duty or chargeable to nil rate of duty. On that basis, Rule 57-C of the Central Excise Rules, 1944 was inapplicable, because its bar operated only for wholly exempt or nil-rated final products. The settled view applied was that export-linked duty-free removals do not attract the Rule 57-C credit restriction. Case-Laws Central Excise Tue, 11 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108851