https://www.taxtmi.com/caselaws?id=125278 Furnace oil used as fuel in the melting process was treated as an input outside the scope of Rules 57C and 57CC for the relevant period, so reversal of Modvat credit under Rule 57C(2) was not sustainable. For molten wax cleared to a sister unit, the demand was held time-barred because the matter was revenue-neutral, as any duty paid would have been available as Modvat credit to the same corporate group, and the extended limitation under Section 11A could not be invoked absent intent to evade duty. The consequential penalty also failed. en-us Tue, 03 Mar 2009 00:00:00 +0530 Sat, 29 Jul 2017 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125278 Furnace oil used as fuel in the melting process was treated as an input outside the scope of Rules 57C and 57CC for the relevant period, so reversal of Modvat credit under Rule 57C(2) was not sustainable. For molten wax cleared to a sister unit, the demand was held time-barred because the matter was revenue-neutral, as any duty paid would have been available as Modvat credit to the same corporate group, and the extended limitation under Section 11A could not be invoked absent intent to evade duty. The consequential penalty also failed. Case-Laws Central Excise Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125278