https://www.taxtmi.com/caselaws?id=49061 A set-off exemption notification that merely relieves duty on the final product to the extent of duty borne by inputs does not amount to actual payment of duty on the exported goods. It is not a sanctioned remission or adjustment of duty within Rule 56A(2)(ii)(b), nor does it create a proforma credit mechanism equivalent to MODVAT. Because rebate under Rule 12 of the Central Excise Rules, 1944 was available only where duty had actually been paid on the exported goods, the rebate condition was not satisfied and the claim was rejected. The existence of a separate set-off register reinforced that the exemption mechanism was distinct from duty payment. en-us Mon, 04 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 14:52:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49061 A set-off exemption notification that merely relieves duty on the final product to the extent of duty borne by inputs does not amount to actual payment of duty on the exported goods. It is not a sanctioned remission or adjustment of duty within Rule 56A(2)(ii)(b), nor does it create a proforma credit mechanism equivalent to MODVAT. Because rebate under Rule 12 of the Central Excise Rules, 1944 was available only where duty had actually been paid on the exported goods, the rebate condition was not satisfied and the claim was rejected. The existence of a separate set-off register reinforced that the exemption mechanism was distinct from duty payment. Case-Laws Central Excise Mon, 04 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49061