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Issues: Whether the duty demand confirmed under Rule 57CC of the Central Excise Rules, 1944 could survive after reversal of the proportionate credit with interest under the Finance Act, 2010.
Analysis: The duty had been confirmed on the footing that separate records were not maintained for inputs used in dutiable and exempted final products. The subsequent order under the Finance Act, 2010 accepted reversal of the proportionate CENVAT credit attributable to the exempted goods and also noted payment of the related interest. In such circumstances, the basis for sustaining the demand under Rule 57CC no longer survived.
Conclusion: The demand under Rule 57CC was not sustainable and was set aside.
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