https://www.taxtmi.com/caselaws?id=114560 Re-rubberisation of old or used rollers undertaken as job work was held not to constitute manufacture under Section 2(f) of the Central Excise Act, 1944, so the rollers could not be treated as final products for Rule 57CC, Rule 57AD or Rule 6 of the Cenvat Credit Rules. Because those credit-reversal provisions apply only where dutiable and exempted final products are manufactured and cleared simultaneously, the demand for 8% of the price of the re-rubberised rollers was unsustainable. The assessee's reversal of credit on inputs contained in compounded rubber, made on a formula earlier accepted by the department and left unchallenged by any alternative method, was also accepted. en-us Tue, 19 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 16:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114560 Re-rubberisation of old or used rollers undertaken as job work was held not to constitute manufacture under Section 2(f) of the Central Excise Act, 1944, so the rollers could not be treated as final products for Rule 57CC, Rule 57AD or Rule 6 of the Cenvat Credit Rules. Because those credit-reversal provisions apply only where dutiable and exempted final products are manufactured and cleared simultaneously, the demand for 8% of the price of the re-rubberised rollers was unsustainable. The assessee's reversal of credit on inputs contained in compounded rubber, made on a formula earlier accepted by the department and left unchallenged by any alternative method, was also accepted. Case-Laws Central Excise Tue, 19 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114560