https://www.taxtmi.com/caselaws?id=89528 Rule 57C barred Modvat credit on specified duty paid inputs used in manufacturing exempted tractors, and Rule 57F(3) could not be applied to override that express prohibition. Common use of inputs and classification of different tractor varieties under the same tariff heading did not make them the same final product; each variety retained a distinct identity. The presence of both exempted and dutiable tractor varieties therefore did not remove the statutory bar on credit for inputs used in exempted goods. Claims for refund of credit reversed on this basis were rejected. en-us Fri, 28 Nov 1997 00:00:00 +0530 Tue, 27 Sep 2011 17:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89528 Rule 57C barred Modvat credit on specified duty paid inputs used in manufacturing exempted tractors, and Rule 57F(3) could not be applied to override that express prohibition. Common use of inputs and classification of different tractor varieties under the same tariff heading did not make them the same final product; each variety retained a distinct identity. The presence of both exempted and dutiable tractor varieties therefore did not remove the statutory bar on credit for inputs used in exempted goods. Claims for refund of credit reversed on this basis were rejected. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89528