https://www.taxtmi.com/caselaws?id=206137 Modvat credit on inputs used in final products cleared for export by a 100% EOU was held admissible because such clearances were neither exempted goods nor goods chargeable to nil rate of duty. The adjudicating authority could not expand the dispute to consider whether the credit would be useful to the assessee, as that question was outside the show cause notice and outside the scope of adjudication. Rule 17 of the Cenvat Credit Rules, 2002 was inapplicable to eligibility of input credit in this context, so denial of credit was unsustainable. en-us Wed, 16 Mar 2011 00:00:00 +0530 Sat, 09 Mar 2013 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206137 Modvat credit on inputs used in final products cleared for export by a 100% EOU was held admissible because such clearances were neither exempted goods nor goods chargeable to nil rate of duty. The adjudicating authority could not expand the dispute to consider whether the credit would be useful to the assessee, as that question was outside the show cause notice and outside the scope of adjudication. Rule 17 of the Cenvat Credit Rules, 2002 was inapplicable to eligibility of input credit in this context, so denial of credit was unsustainable. Case-Laws Central Excise Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206137