https://www.taxtmi.com/caselaws?id=236501 Refund of the 8% amount paid on clearances of exempted final products was not available where molasses were used for both dutiable and exempted manufacture, because the payment under Rule 57CC was not refundable on the admitted facts. By contrast, duty-paid molasses captively consumed in the same factory remained eligible for cenvat credit, since the input was used in the manufacture of excisable goods and the finding that no such claim had been made was incorrect. The assessee therefore failed on the refund claim but succeeded on the credit claim. en-us Thu, 02 May 2013 00:00:00 +0530 Wed, 06 Nov 2013 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236501 Refund of the 8% amount paid on clearances of exempted final products was not available where molasses were used for both dutiable and exempted manufacture, because the payment under Rule 57CC was not refundable on the admitted facts. By contrast, duty-paid molasses captively consumed in the same factory remained eligible for cenvat credit, since the input was used in the manufacture of excisable goods and the finding that no such claim had been made was incorrect. The assessee therefore failed on the refund claim but succeeded on the credit claim. Case-Laws Central Excise Thu, 02 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236501