https://www.taxtmi.com/caselaws?id=51404 Rule 57F(13) allows Modvat credit on inputs used in exported final products and permits refund where credit cannot be adjusted, subject to prescribed safeguards. The analysis notes that the manufacturer had produced RG 23A Part I and related records before the Assistant Commissioner, supporting maintenance of input accounts and prior sanction of refund for an earlier quarter. It also found no material showing that the manufacturer had opted out of the Modvat scheme for the exported product, and the fact that another product was cleared under SSI exemption did not by itself defeat the claim. On that basis, denial of refund for alleged procedural non-compliance was not sustainable. en-us Tue, 21 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 15:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51404 Rule 57F(13) allows Modvat credit on inputs used in exported final products and permits refund where credit cannot be adjusted, subject to prescribed safeguards. The analysis notes that the manufacturer had produced RG 23A Part I and related records before the Assistant Commissioner, supporting maintenance of input accounts and prior sanction of refund for an earlier quarter. It also found no material showing that the manufacturer had opted out of the Modvat scheme for the exported product, and the fact that another product was cleared under SSI exemption did not by itself defeat the claim. On that basis, denial of refund for alleged procedural non-compliance was not sustainable. Case-Laws Central Excise Tue, 21 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51404