https://www.taxtmi.com/caselaws?id=203624 Entitlement to duty-free procurement under the advance licence scheme depends on actual fulfilment of the export obligation, and the factual position on procurement, exports and compliance must be verified before any final determination; the issue was remanded for fresh decision. Input service credit used in manufacturing goods that were ultimately exported remains admissible where such goods are not treated as exempted goods, and the contrary reliance on nil-rate classification did not displace that position; the Revenue challenge on this point failed. en-us Mon, 16 May 2011 00:00:00 +0530 Thu, 09 Jun 2011 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203624 Entitlement to duty-free procurement under the advance licence scheme depends on actual fulfilment of the export obligation, and the factual position on procurement, exports and compliance must be verified before any final determination; the issue was remanded for fresh decision. Input service credit used in manufacturing goods that were ultimately exported remains admissible where such goods are not treated as exempted goods, and the contrary reliance on nil-rate classification did not displace that position; the Revenue challenge on this point failed. Case-Laws Central Excise Mon, 16 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203624