https://www.taxtmi.com/caselaws?id=108885 Modvat credit on duty-paid inputs was unavailable where the final product was wholly exempt from duty or chargeable to nil rate of duty under Rule 57C of the Central Excise Rules, 1944. The text explains that Rule 57A allows input credit for use in or in relation to manufacture, but Rule 57C withdraws that credit except for the express statutory exceptions, including clearances to a Free Trade Zone, 100% EOU, Electronic Hardware Technology Park, or Software Technology Park. Clearance of tractor parts without payment of duty to another factory of the same manufacturer did not create any implied exception, so the credit was disallowed. en-us Mon, 17 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 13:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108885 Modvat credit on duty-paid inputs was unavailable where the final product was wholly exempt from duty or chargeable to nil rate of duty under Rule 57C of the Central Excise Rules, 1944. The text explains that Rule 57A allows input credit for use in or in relation to manufacture, but Rule 57C withdraws that credit except for the express statutory exceptions, including clearances to a Free Trade Zone, 100% EOU, Electronic Hardware Technology Park, or Software Technology Park. Clearance of tractor parts without payment of duty to another factory of the same manufacturer did not create any implied exception, so the credit was disallowed. Case-Laws Central Excise Mon, 17 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108885