https://www.taxtmi.com/caselaws?id=100434 Modvat credit was inadmissible on inputs used to manufacture stainless steel coin blanks cleared without payment of duty, because Rule 57C bars credit where the final product is exempt or chargeable to nil duty. The fact that the clearance was under an ad hoc exemption did not alter the dutiability test, so the disallowance was upheld on merits. The demand enhancement introduced through a corrigendum, however, could not be sustained because it travelled beyond the scope of the show cause notice. The excess demand was set aside and the liability was confined to the amount originally proposed. en-us Fri, 28 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100434 Modvat credit was inadmissible on inputs used to manufacture stainless steel coin blanks cleared without payment of duty, because Rule 57C bars credit where the final product is exempt or chargeable to nil duty. The fact that the clearance was under an ad hoc exemption did not alter the dutiability test, so the disallowance was upheld on merits. The demand enhancement introduced through a corrigendum, however, could not be sustained because it travelled beyond the scope of the show cause notice. The excess demand was set aside and the liability was confined to the amount originally proposed. Case-Laws Central Excise Fri, 28 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100434