https://www.taxtmi.com/caselaws?id=120408 Brand rate of drawback on duty-paid indigenous inputs used in export goods under the DEPB Scheme was admissible because the decisive factor was that Cenvat or Modvat credit had not been availed. The later EXIM Policy and departmental clarification allowed drawback where excise duty or additional customs duty was paid in cash, without distinguishing between imported and indigenous inputs, so the earlier narrower circular could not govern the claim. The objection based on non-production of original shipping bills also failed because attested copies were produced before the appellate authority, making rejection of the drawback application unsustainable. en-us Thu, 27 Apr 2006 00:00:00 +0530 Thu, 19 Jul 2012 11:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120408 Brand rate of drawback on duty-paid indigenous inputs used in export goods under the DEPB Scheme was admissible because the decisive factor was that Cenvat or Modvat credit had not been availed. The later EXIM Policy and departmental clarification allowed drawback where excise duty or additional customs duty was paid in cash, without distinguishing between imported and indigenous inputs, so the earlier narrower circular could not govern the claim. The objection based on non-production of original shipping bills also failed because attested copies were produced before the appellate authority, making rejection of the drawback application unsustainable. Case-Laws Central Excise Thu, 27 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120408