https://www.taxtmi.com/caselaws?id=174577 A customs exemption condition under the DEEC/VABAL export scheme could not be imported into the MODVAT regime to deny or reverse credit validly taken under the Central Excise Rules. The MODVAT scheme operated as a separate, self-contained code, and Rule 57I permitted recovery only where credit was taken through error, omission, misconstruction, or other grounds expressly covered. Breach of the customs notification condition, if any, had to be addressed under the Customs Act, not by disallowing credit under excise law. Rule 57F(3) also did not authorise reversal merely because the finished goods were exported under the scheme. en-us Thu, 12 Jun 1997 00:00:00 +0530 Mon, 12 Oct 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174577 A customs exemption condition under the DEEC/VABAL export scheme could not be imported into the MODVAT regime to deny or reverse credit validly taken under the Central Excise Rules. The MODVAT scheme operated as a separate, self-contained code, and Rule 57I permitted recovery only where credit was taken through error, omission, misconstruction, or other grounds expressly covered. Breach of the customs notification condition, if any, had to be addressed under the Customs Act, not by disallowing credit under excise law. Rule 57F(3) also did not authorise reversal merely because the finished goods were exported under the scheme. Case-Laws Central Excise Thu, 12 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174577