https://www.taxtmi.com/caselaws?id=78226 Credit-reversal provisions under Rule 57CC, Rule 57AD, and Rule 6(3) apply only where common inputs are used to manufacture both dutiable and exempted goods. Where a job worker manufactures only dutiable excisable goods from cenvatted or partially processed inputs supplied by the principal manufacturer, the condition precedent for invoking those provisions is absent. On the stated facts, the goods were not exempted goods, so the cited rules were inapplicable and the appeal failed. en-us Thu, 03 Dec 2009 00:00:00 +0530 Wed, 10 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78226 Credit-reversal provisions under Rule 57CC, Rule 57AD, and Rule 6(3) apply only where common inputs are used to manufacture both dutiable and exempted goods. Where a job worker manufactures only dutiable excisable goods from cenvatted or partially processed inputs supplied by the principal manufacturer, the condition precedent for invoking those provisions is absent. On the stated facts, the goods were not exempted goods, so the cited rules were inapplicable and the appeal failed. Case-Laws Central Excise Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78226