https://www.taxtmi.com/caselaws?id=80934 Soda ash cleared for captive use in brine purification was treated as fully manufactured final product cleared under exemption, so Rule 57D(2) did not apply because it covers only an intermediate product arising in the course of manufacture. The exempt clearances therefore fell within Rule 57C, and Modvat credit was inadmissible on merits. On limitation, the departmental recovery was confined to the statutory period under Section 11A, so the demand could be enforced only to that extent. The departmental appeal succeeded on the Modvat issue, but the recoverable demand remained limited by the six-month limitation period. en-us Thu, 08 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80934 Soda ash cleared for captive use in brine purification was treated as fully manufactured final product cleared under exemption, so Rule 57D(2) did not apply because it covers only an intermediate product arising in the course of manufacture. The exempt clearances therefore fell within Rule 57C, and Modvat credit was inadmissible on merits. On limitation, the departmental recovery was confined to the statutory period under Section 11A, so the demand could be enforced only to that extent. The departmental appeal succeeded on the Modvat issue, but the recoverable demand remained limited by the six-month limitation period. Case-Laws Central Excise Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80934