https://www.taxtmi.com/caselaws?id=101516 Under the Modvat scheme, inputs removed as such under Rule 57F(3)(a) were liable only to reversal of the credit taken, and duty could not be recomputed under Section 4 beyond the credit availed. Parts transferred to a service centre and sold there were assessable at the service-centre sale price because that location became the place of removal. Parts cleared for captive consumption at the service centre remained assessable at the factory price, as the factory was the place of removal. The claim for abatement under Rule 6(a) of the Valuation Rules required fresh factual determination and was remitted. en-us Fri, 01 Mar 2002 00:00:00 +0530 Fri, 10 Feb 2012 10:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101516 Under the Modvat scheme, inputs removed as such under Rule 57F(3)(a) were liable only to reversal of the credit taken, and duty could not be recomputed under Section 4 beyond the credit availed. Parts transferred to a service centre and sold there were assessable at the service-centre sale price because that location became the place of removal. Parts cleared for captive consumption at the service centre remained assessable at the factory price, as the factory was the place of removal. The claim for abatement under Rule 6(a) of the Valuation Rules required fresh factual determination and was remitted. Case-Laws Central Excise Fri, 01 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101516