https://www.taxtmi.com/caselaws?id=220619 Rule 57A allowed Modvat credit on specified inputs used in or in relation to manufacture, and Rule 57F(1) also permitted removal for home consumption on intimation to the proper officer, subject to the proviso that duty paid on removal was not less than the credit allowed. On that scheme, credit on PD pumps could not be denied merely because the process undertaken was said not to amount to manufacture, where duty paid on clearance exceeded the credit taken. The Tribunal's approach was treated as consistent with the rules, and the issue was answered in favour of the assessee. en-us Thu, 09 Aug 2012 00:00:00 +0530 Tue, 26 Feb 2013 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220619 Rule 57A allowed Modvat credit on specified inputs used in or in relation to manufacture, and Rule 57F(1) also permitted removal for home consumption on intimation to the proper officer, subject to the proviso that duty paid on removal was not less than the credit allowed. On that scheme, credit on PD pumps could not be denied merely because the process undertaken was said not to amount to manufacture, where duty paid on clearance exceeded the credit taken. The Tribunal's approach was treated as consistent with the rules, and the issue was answered in favour of the assessee. Case-Laws Central Excise Thu, 09 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220619