https://www.taxtmi.com/caselaws?id=88212 Modvat credit on inputs used in fully manufactured dry cell batteries cleared under an exemption notification for laboratory testing could not be retained. The batteries were treated as exempt final products, not waste, so Rule 57D did not apply. Credit attributable to the duty-free clearances had to be reversed or debited before removal, and the appellate order was set aside in favour of the Revenue. en-us Fri, 13 Sep 1996 00:00:00 +0530 Thu, 15 Sep 2011 18:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88212 Modvat credit on inputs used in fully manufactured dry cell batteries cleared under an exemption notification for laboratory testing could not be retained. The batteries were treated as exempt final products, not waste, so Rule 57D did not apply. Credit attributable to the duty-free clearances had to be reversed or debited before removal, and the appellate order was set aside in favour of the Revenue. Case-Laws Central Excise Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88212