https://www.taxtmi.com/caselaws?id=50999 Benefit under Notification No. 1/95-C.E. for supplies to a 100% export oriented unit was confined to goods received directly from the manufacturer under the prescribed CT-3 procedure. As the supplier was not the manufacturer of the bought-out goods, the notification conditions were not met and the claim to treat the supply as deemed export or deemed manufacture failed. The Board Circular was inapplicable because it dealt with utilisation of Modvat credit on inputs exported as such under bond, which was a different factual and legal situation. The refund claim was therefore not maintainable and was rejected. en-us Tue, 07 Aug 2001 00:00:00 +0530 Tue, 21 Sep 2010 12:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50999 Benefit under Notification No. 1/95-C.E. for supplies to a 100% export oriented unit was confined to goods received directly from the manufacturer under the prescribed CT-3 procedure. As the supplier was not the manufacturer of the bought-out goods, the notification conditions were not met and the claim to treat the supply as deemed export or deemed manufacture failed. The Board Circular was inapplicable because it dealt with utilisation of Modvat credit on inputs exported as such under bond, which was a different factual and legal situation. The refund claim was therefore not maintainable and was rejected. Case-Laws Central Excise Tue, 07 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50999