https://www.taxtmi.com/caselaws?id=98890 On reversal of Modvat credit, brake linings could be cleared without attracting the higher duty rate because the deeming fiction under Rule 57-F applied only for determining the rate of duty. The fact that the exemption under Notification No. 59/90-C.E. had already been extended to the original manufacturers did not, by itself, defeat clearance of the goods by the assessee after reversal of credit. As no material was shown to disturb the appellate authority's view, the demand for higher duty was not sustained and the order in favour of the assessee was upheld. en-us Mon, 03 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 14:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98890 On reversal of Modvat credit, brake linings could be cleared without attracting the higher duty rate because the deeming fiction under Rule 57-F applied only for determining the rate of duty. The fact that the exemption under Notification No. 59/90-C.E. had already been extended to the original manufacturers did not, by itself, defeat clearance of the goods by the assessee after reversal of credit. As no material was shown to disturb the appellate authority's view, the demand for higher duty was not sustained and the order in favour of the assessee was upheld. Case-Laws Central Excise Mon, 03 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98890