https://www.taxtmi.com/caselaws?id=86179 Carded or combed cotton was recognised as an intermediate product arising in the continuous manufacture of cotton-viscose blended yarn, even though the final product remained classifiable as cotton yarn. However, Modvat credit on viscose staple fibre was denied because the relevant intermediate product, though exempt from duty, was not specified under Rule 57A during the material period. The text states that Rule 57D relief applies only where the intermediate product falls within the specified inputs scheme, so the assessee could not retain the credit and the denial was upheld. en-us Tue, 05 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 16:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86179 Carded or combed cotton was recognised as an intermediate product arising in the continuous manufacture of cotton-viscose blended yarn, even though the final product remained classifiable as cotton yarn. However, Modvat credit on viscose staple fibre was denied because the relevant intermediate product, though exempt from duty, was not specified under Rule 57A during the material period. The text states that Rule 57D relief applies only where the intermediate product falls within the specified inputs scheme, so the assessee could not retain the credit and the denial was upheld. Case-Laws Central Excise Tue, 05 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86179