https://www.taxtmi.com/caselaws?id=120769 Rule 57CC of the Central Excise Rules, 1944 applies only where a manufacturer clears distinct final products, one duty-paid and another wholly exempt or nil-rated. A clearance of the same EOT crane under an exemption notification did not create a different final product from the crane cleared on payment of duty to other buyers. The record also showed that no input credit was retained for the exempt clearances and that any credit had been reversed, removing prejudice to the Revenue. On that basis, the 8% demand was unsustainable and the impugned demand was set aside. en-us Fri, 12 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 12:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120769 Rule 57CC of the Central Excise Rules, 1944 applies only where a manufacturer clears distinct final products, one duty-paid and another wholly exempt or nil-rated. A clearance of the same EOT crane under an exemption notification did not create a different final product from the crane cleared on payment of duty to other buyers. The record also showed that no input credit was retained for the exempt clearances and that any credit had been reversed, removing prejudice to the Revenue. On that basis, the 8% demand was unsustainable and the impugned demand was set aside. Case-Laws Central Excise Fri, 12 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120769