https://www.taxtmi.com/caselaws?id=113714 Re-credit of Modvat reversed on inputs intended for re-export depended on whether the goods were actually returned to the factory and used in manufacture. The record showed conflicting factual positions: the original authority treated the prescribed procedure as unmet, while the appellate authority rejected the claim for lack of proof of receipt back into the factory. Because the documentary basis for the assessee's defence had not been properly examined, the claim could not be finally decided on the existing record. The Board's circular dated 30-12-1996 also had to be considered, and the matter was remanded for fresh adjudication. en-us Thu, 09 Oct 2003 00:00:00 +0530 Mon, 07 May 2012 18:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113714 Re-credit of Modvat reversed on inputs intended for re-export depended on whether the goods were actually returned to the factory and used in manufacture. The record showed conflicting factual positions: the original authority treated the prescribed procedure as unmet, while the appellate authority rejected the claim for lack of proof of receipt back into the factory. Because the documentary basis for the assessee's defence had not been properly examined, the claim could not be finally decided on the existing record. The Board's circular dated 30-12-1996 also had to be considered, and the matter was remanded for fresh adjudication. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113714