https://www.taxtmi.com/caselaws?id=122165 Captively consumed diesel engines used in manufacturing pump sets were treated as dutiable goods, so Rule 57CC of the Central Excise Rules did not apply to require reversal of 8% of value. On the refund issue, the amount debited under protest was not refundable in full where part of it corresponded to the duty actually payable on the captively consumed engines. Only the excess over the duty liability was refundable, and the refundable quantum had to be separately quantified by the original adjudicating authority. en-us Thu, 07 Dec 2006 00:00:00 +0530 Thu, 09 Aug 2012 11:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122165 Captively consumed diesel engines used in manufacturing pump sets were treated as dutiable goods, so Rule 57CC of the Central Excise Rules did not apply to require reversal of 8% of value. On the refund issue, the amount debited under protest was not refundable in full where part of it corresponded to the duty actually payable on the captively consumed engines. Only the excess over the duty liability was refundable, and the refundable quantum had to be separately quantified by the original adjudicating authority. Case-Laws Central Excise Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122165