https://www.taxtmi.com/caselaws?id=95083 Rule 57CC of the Central Excise Rules, 1944 applied where common Modvat inputs were used to manufacture both duty-paid goods and final products cleared at nil rate of duty. The amount payable under the rule, being 8% of the price of exempted or nil-rated final products, was not treated as excise duty and did not convert nil-rated clearance into duty-paid clearance. Accordingly, captive intermediate powder used to make nil-rated tablets remained liable to duty at the stage of its captive consumption, and the duty demand on that powder was upheld. en-us Fri, 10 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 17:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95083 Rule 57CC of the Central Excise Rules, 1944 applied where common Modvat inputs were used to manufacture both duty-paid goods and final products cleared at nil rate of duty. The amount payable under the rule, being 8% of the price of exempted or nil-rated final products, was not treated as excise duty and did not convert nil-rated clearance into duty-paid clearance. Accordingly, captive intermediate powder used to make nil-rated tablets remained liable to duty at the stage of its captive consumption, and the duty demand on that powder was upheld. Case-Laws Central Excise Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95083