https://www.taxtmi.com/caselaws?id=90686 Distinct credit schemes under the excise rules could be availed simultaneously because the rules, Act and notification contained no express prohibition against combining Modvat credit on molasses with money credit on ethyl alcohol. Ethyl alcohol generated within the factory was also treated as an input for Rule 57K, since the rule did not require the input to be sourced from outside the factory and the product would have attracted duty on removal. On that basis, the duty demand was held unsustainable and credit under both schemes was available. en-us Tue, 08 Dec 1998 00:00:00 +0530 Mon, 10 Oct 2011 17:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90686 Distinct credit schemes under the excise rules could be availed simultaneously because the rules, Act and notification contained no express prohibition against combining Modvat credit on molasses with money credit on ethyl alcohol. Ethyl alcohol generated within the factory was also treated as an input for Rule 57K, since the rule did not require the input to be sourced from outside the factory and the product would have attracted duty on removal. On that basis, the duty demand was held unsustainable and credit under both schemes was available. Case-Laws Central Excise Tue, 08 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90686