https://www.taxtmi.com/caselaws?id=31889 Medicaments cleared for export under a registered trademark were treated as branded patent or proprietary medicaments because the relevant period was after the trademark registration took effect. They therefore fell under the dutiable tariff entry, and removal without payment of duty for export did not by itself make them exempted goods. As the inputs were used in the manufacture of dutiable final products, MODVAT credit on those inputs could not be denied under Rule 57C of the Central Excise Rules, 1944. The denial of credit was therefore unsustainable. en-us Fri, 13 Jun 2008 00:00:00 +0530 Fri, 26 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31889 Medicaments cleared for export under a registered trademark were treated as branded patent or proprietary medicaments because the relevant period was after the trademark registration took effect. They therefore fell under the dutiable tariff entry, and removal without payment of duty for export did not by itself make them exempted goods. As the inputs were used in the manufacture of dutiable final products, MODVAT credit on those inputs could not be denied under Rule 57C of the Central Excise Rules, 1944. The denial of credit was therefore unsustainable. Case-Laws Central Excise Fri, 13 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31889