https://www.taxtmi.com/caselaws?id=113880 A manufacturer operating under the Modvat scheme and clearing both dutiable and exempted goods is liable to pay 8% of the value of exempt clearances under Rule 57CC when exempt goods are cleared without duty. The fact that some exempt final products were made from inputs on which credit was not taken does not remove the clearances from the rule's scope, because the decisive factor is the assessee's combined clearance of dutiable and exempt goods under Modvat. en-us Mon, 17 May 2004 00:00:00 +0530 Tue, 08 May 2012 18:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113880 A manufacturer operating under the Modvat scheme and clearing both dutiable and exempted goods is liable to pay 8% of the value of exempt clearances under Rule 57CC when exempt goods are cleared without duty. The fact that some exempt final products were made from inputs on which credit was not taken does not remove the clearances from the rule's scope, because the decisive factor is the assessee's combined clearance of dutiable and exempt goods under Modvat. Case-Laws Central Excise Mon, 17 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113880