https://www.taxtmi.com/caselaws?id=109578 Credit taken on pineapple cones used only after dyeing, for winding and transferring dyed yarn, did not amount to credit availed in the process of dyeing. The notification condition barring Rule 57A or Rule 57Q credit in specified processes was read as applying to credit on goods used in those processes, and the cones had no role in dyeing itself. The exemption therefore could not be denied on that basis, and the demand and penalties were unsustainable. en-us Tue, 08 Jul 2003 00:00:00 +0530 Tue, 10 Apr 2012 18:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109578 Credit taken on pineapple cones used only after dyeing, for winding and transferring dyed yarn, did not amount to credit availed in the process of dyeing. The notification condition barring Rule 57A or Rule 57Q credit in specified processes was read as applying to credit on goods used in those processes, and the cones had no role in dyeing itself. The exemption therefore could not be denied on that basis, and the demand and penalties were unsustainable. Case-Laws Central Excise Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109578