https://www.taxtmi.com/caselaws?id=114930 Credit of duty on transmission assemblies was treated as available where the assemblies were used in manufacturing both dutiable tractors and tractors exempt from duty, provided the prescribed procedure under Rule 57CC of the Central Excise Rules, 1944 was complied with. The Tribunal noted that the earlier wording in the final order did not correctly reflect the appellants' case and substituted it to state the correct position. The operative point was that entitlement to credit depended on compliance with the Rule 57CC procedure in cases of common inputs used for both taxable and exempt products. en-us Fri, 07 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 13:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114930 Credit of duty on transmission assemblies was treated as available where the assemblies were used in manufacturing both dutiable tractors and tractors exempt from duty, provided the prescribed procedure under Rule 57CC of the Central Excise Rules, 1944 was complied with. The Tribunal noted that the earlier wording in the final order did not correctly reflect the appellants' case and substituted it to state the correct position. The operative point was that entitlement to credit depended on compliance with the Rule 57CC procedure in cases of common inputs used for both taxable and exempt products. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114930