https://www.taxtmi.com/caselaws?id=50199 Modvat credit was available on the full duty paid on goods cleared by a 100% export oriented unit to a domestic tariff area unit because the levy on such clearances remained excise duty. Although the duty was computed by reference to the customs duties that would have been payable on import, that reference was only a method of calculation and did not change the character of the levy. As the invoices separately disclosed the duty components and the levy retained its excise nature, credit was not confined to the additional customs duty element. The entire duty paid on the goods was therefore eligible for Modvat credit. en-us Sat, 14 Oct 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50199 Modvat credit was available on the full duty paid on goods cleared by a 100% export oriented unit to a domestic tariff area unit because the levy on such clearances remained excise duty. Although the duty was computed by reference to the customs duties that would have been payable on import, that reference was only a method of calculation and did not change the character of the levy. As the invoices separately disclosed the duty components and the levy retained its excise nature, credit was not confined to the additional customs duty element. The entire duty paid on the goods was therefore eligible for Modvat credit. Case-Laws Central Excise Sat, 14 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50199