https://www.taxtmi.com/caselaws?id=366197 MODVAT/CENVAT credit was discussed as being unavailable for duty-paid bought-out machinery, components and assemblies exported as such with a sugar plant, because the scheme requires use of inputs or capital goods in the assessee's factory in the manufacture of the final product. The goods were not used or unpacked in the factory, so export of the complete plant did not satisfy the statutory condition. The text also states that a time-bar plea could not be reopened in remand proceedings, as the earlier appellate order had already been carried further and the remand was confined to quantification and verification. The stated result was that the credit claim and limitation plea failed. en-us Thu, 31 May 2018 00:00:00 +0530 Fri, 31 Aug 2018 07:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366197 MODVAT/CENVAT credit was discussed as being unavailable for duty-paid bought-out machinery, components and assemblies exported as such with a sugar plant, because the scheme requires use of inputs or capital goods in the assessee's factory in the manufacture of the final product. The goods were not used or unpacked in the factory, so export of the complete plant did not satisfy the statutory condition. The text also states that a time-bar plea could not be reopened in remand proceedings, as the earlier appellate order had already been carried further and the remand was confined to quantification and verification. The stated result was that the credit claim and limitation plea failed. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366197