https://www.taxtmi.com/caselaws?id=108023 In the absence of machinery provisions comparable to Rule 57CC, duty could not be recovered as such under Rule 57AD. The CESTAT followed its earlier ratio on the same point and held that recovery was not permissible on the facts considered, resulting in a decision in favour of the assessee. en-us Mon, 29 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 14:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108023 In the absence of machinery provisions comparable to Rule 57CC, duty could not be recovered as such under Rule 57AD. The CESTAT followed its earlier ratio on the same point and held that recovery was not permissible on the facts considered, resulting in a decision in favour of the assessee. Case-Laws Central Excise Mon, 29 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108023