https://www.taxtmi.com/caselaws?id=203442 The proviso to Rule 57F(12) of the Central Excise Rules, 1944 allowed credit on specified inputs received and used in the factory on or after 1 March 1997 to be utilised against duty on any other final product, even where the input was not actually used in that product. Rule 57AB(1B) likewise permitted use of CENVAT credit for duty on final products manufactured by the same manufacturer. Separate sugar and distillery divisions within one factory did not, by itself, defeat that entitlement. A Board circular could not override the rule, and the cited precedents supported the assessee's right to transfer and utilise the molasses credit for duty on sugar. en-us Wed, 30 Jun 2010 00:00:00 +0530 Thu, 19 May 2011 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203442 The proviso to Rule 57F(12) of the Central Excise Rules, 1944 allowed credit on specified inputs received and used in the factory on or after 1 March 1997 to be utilised against duty on any other final product, even where the input was not actually used in that product. Rule 57AB(1B) likewise permitted use of CENVAT credit for duty on final products manufactured by the same manufacturer. Separate sugar and distillery divisions within one factory did not, by itself, defeat that entitlement. A Board circular could not override the rule, and the cited precedents supported the assessee's right to transfer and utilise the molasses credit for duty on sugar. Case-Laws Central Excise Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203442