https://www.taxtmi.com/caselaws?id=116597 Refund of the amount debited in the CENVAT register was held inadmissible where a car was cleared under an exemption notification and the clearance was expressly subject to Rule 57AD(2)(b) of the Central Excise Rules, 1944. The circular relied on was treated as inapplicable because it covered a period when no exemption operated. Since the goods were exempted, the 8% debit of assessable value was treated as correctly made in law, and the argument based on differential treatment of dutiable and exempt goods from common inputs was rejected. The refund claim was accordingly rejected. en-us Mon, 19 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 18:22:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116597 Refund of the amount debited in the CENVAT register was held inadmissible where a car was cleared under an exemption notification and the clearance was expressly subject to Rule 57AD(2)(b) of the Central Excise Rules, 1944. The circular relied on was treated as inapplicable because it covered a period when no exemption operated. Since the goods were exempted, the 8% debit of assessable value was treated as correctly made in law, and the argument based on differential treatment of dutiable and exempt goods from common inputs was rejected. The refund claim was accordingly rejected. Case-Laws Central Excise Mon, 19 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116597