https://www.taxtmi.com/caselaws?id=190343 Clearances without payment of duty under Rule 191B or Rule 191BB were treated as export-related removals and not as goods wholly exempt from duty or chargeable at nil rate, so the Modvat credit bar in Rule 57C did not apply. On that basis, the Tribunal's view allowing credit was not erroneous, and no substantial or referable question of law survived for a reference under Section 35H. The request for a direction to refer the questions was therefore rejected. en-us Thu, 20 Aug 2009 00:00:00 +0530 Mon, 13 Feb 2017 11:25:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190343 Clearances without payment of duty under Rule 191B or Rule 191BB were treated as export-related removals and not as goods wholly exempt from duty or chargeable at nil rate, so the Modvat credit bar in Rule 57C did not apply. On that basis, the Tribunal's view allowing credit was not erroneous, and no substantial or referable question of law survived for a reference under Section 35H. The request for a direction to refer the questions was therefore rejected. Case-Laws Central Excise Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190343