https://www.taxtmi.com/caselaws?id=87948 Higher notional Modvat credit under Rule 57B and Notification No. 175/86-C.E. was linked to receipt of inputs from another small scale unit enjoying exemption, because the rule created a limited exception intended to encourage purchases from such manufacturers. Where the assessee itself manufactured the drums and captively consumed them, that condition was not met and the special credit was not admissible. The broader Modvat framework separately dealt with inputs produced and used within the factory, so the claim for the higher notional credit failed. en-us Fri, 23 Jan 1998 00:00:00 +0530 Wed, 14 Sep 2011 10:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87948 Higher notional Modvat credit under Rule 57B and Notification No. 175/86-C.E. was linked to receipt of inputs from another small scale unit enjoying exemption, because the rule created a limited exception intended to encourage purchases from such manufacturers. Where the assessee itself manufactured the drums and captively consumed them, that condition was not met and the special credit was not admissible. The broader Modvat framework separately dealt with inputs produced and used within the factory, so the claim for the higher notional credit failed. Case-Laws Central Excise Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87948