https://www.taxtmi.com/caselaws?id=82026 Duty-paid inputs cleared as such under Rule 57F(1)(ii) were treated by the Board as not constituting goods manufactured by the assessee when they were purchased for Modvat credit, cleared on payment of duty, and not used in manufacture of the final product. On that reasoning, such clearances were said not to form part of the aggregate value of clearances for eligibility under Notification No. 175/86-C.E. The adjudicating authority had not considered this clarification, so the impugned order was set aside and the matter remanded for fresh consideration in accordance with law. en-us Mon, 13 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 14:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82026 Duty-paid inputs cleared as such under Rule 57F(1)(ii) were treated by the Board as not constituting goods manufactured by the assessee when they were purchased for Modvat credit, cleared on payment of duty, and not used in manufacture of the final product. On that reasoning, such clearances were said not to form part of the aggregate value of clearances for eligibility under Notification No. 175/86-C.E. The adjudicating authority had not considered this clarification, so the impugned order was set aside and the matter remanded for fresh consideration in accordance with law. Case-Laws Central Excise Mon, 13 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82026