https://www.taxtmi.com/caselaws?id=211453 Rule 57-CC of the Central Excise Rules, 1944 applied where inputs were used in relation to both duty-paid and exempt final products, and the assessee was therefore required to reverse 8% of the price. Goods supplied to a buyer availing exemption under Notification No. 6/2000 remained within the exemption framework, and compliance with Chapter X procedure under the notification was only a condition for availing that exemption. That procedural safeguard did not convert the transaction into Chapter X remission so as to exclude it from Rule 57-CC. The assessee was liable to reverse credit and was not entitled to refund of the modvat credit reversed. en-us Fri, 22 Jul 2011 00:00:00 +0530 Tue, 22 Apr 2014 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211453 Rule 57-CC of the Central Excise Rules, 1944 applied where inputs were used in relation to both duty-paid and exempt final products, and the assessee was therefore required to reverse 8% of the price. Goods supplied to a buyer availing exemption under Notification No. 6/2000 remained within the exemption framework, and compliance with Chapter X procedure under the notification was only a condition for availing that exemption. That procedural safeguard did not convert the transaction into Chapter X remission so as to exclude it from Rule 57-CC. The assessee was liable to reverse credit and was not entitled to refund of the modvat credit reversed. Case-Laws Central Excise Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211453