https://www.taxtmi.com/caselaws?id=334831 Reversal of Modvat credit before export satisfied condition V(A) of Notification No. 203/92-Cus because the substantive requirement was that input-stage credit should not be availed. The credit was reversed at the time of export and that reversal was endorsed on the AR4, with a certificate produced from the jurisdictional Superintendent. The only objection was that the certificate was not issued by the Assistant Commissioner, but that did not affect the admitted fact of reversal. The exemption could not be denied on a merely formal objection to the certifying authority where the substantive condition had been met. en-us Wed, 05 Oct 2016 00:00:00 +0530 Mon, 06 Feb 2017 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334831 Reversal of Modvat credit before export satisfied condition V(A) of Notification No. 203/92-Cus because the substantive requirement was that input-stage credit should not be availed. The credit was reversed at the time of export and that reversal was endorsed on the AR4, with a certificate produced from the jurisdictional Superintendent. The only objection was that the certificate was not issued by the Assistant Commissioner, but that did not affect the admitted fact of reversal. The exemption could not be denied on a merely formal objection to the certifying authority where the substantive condition had been met. Case-Laws Customs Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334831