https://www.taxtmi.com/caselaws?id=116413 Modvat credit on inputs cleared from a hundred percent export-oriented undertaking was limited by the governing notification to the extent of additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975. Because the additional duty on the input concerned was nil, no credit was admissible. The Tribunal also held that its earlier final order, based on the Larger Bench ruling in Vikram Ispat, had not overlooked Notification No. 177/86 and disclosed no mistake apparent on the face of the record. The request for rectification or recall was therefore rejected. en-us Thu, 28 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 13:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116413 Modvat credit on inputs cleared from a hundred percent export-oriented undertaking was limited by the governing notification to the extent of additional duty of customs leviable under Section 3 of the Customs Tariff Act, 1975. Because the additional duty on the input concerned was nil, no credit was admissible. The Tribunal also held that its earlier final order, based on the Larger Bench ruling in Vikram Ispat, had not overlooked Notification No. 177/86 and disclosed no mistake apparent on the face of the record. The request for rectification or recall was therefore rejected. Case-Laws Central Excise Thu, 28 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116413