https://www.taxtmi.com/caselaws?id=383431 The dispute concerned whether MODVAT credit could be denied to a 100% export-oriented undertaking when the goods were cleared for export rather than for home consumption under Chapter V-A of the Central Excise Rules, 1944. The analysis focused on the interaction between Chapter V-A, Rule 100H, and Rule 57Q, particularly whether the restriction on credit applied only to clearances meant for home consumption. The appellate court noted that the Tribunal had not examined the foundational contention that Chapter V-A was inapplicable to export clearances, so the entitlement issue could not be finally determined on the existing record. The matter was therefore sent back for fresh consideration. en-us Wed, 26 Jun 2019 00:00:00 +0530 Thu, 21 Nov 2019 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383431 The dispute concerned whether MODVAT credit could be denied to a 100% export-oriented undertaking when the goods were cleared for export rather than for home consumption under Chapter V-A of the Central Excise Rules, 1944. The analysis focused on the interaction between Chapter V-A, Rule 100H, and Rule 57Q, particularly whether the restriction on credit applied only to clearances meant for home consumption. The appellate court noted that the Tribunal had not examined the foundational contention that Chapter V-A was inapplicable to export clearances, so the entitlement issue could not be finally determined on the existing record. The matter was therefore sent back for fresh consideration. Case-Laws Central Excise Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383431