https://www.taxtmi.com/caselaws?id=804 Where an assessee clears both dutiable and exempted non-ferrous metal powders without maintaining separate accounts for inputs, liability arises under Rule 6(3)(b) of the CENVAT Credit Rules, 2002, corresponding to Rule 57CC of the Central Excise Rules, 1944. The exemption applied only to clearances to State-funded research institutions under Notification No. 10/97-CE, while other clearances remained dutiable. Payment already made on exempted clearances and recovery from buyers did not defeat the demand, and the differential amount based on the invoice value remained recoverable. The demand was therefore sustained and the appeals failed. en-us Thu, 18 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=804 Where an assessee clears both dutiable and exempted non-ferrous metal powders without maintaining separate accounts for inputs, liability arises under Rule 6(3)(b) of the CENVAT Credit Rules, 2002, corresponding to Rule 57CC of the Central Excise Rules, 1944. The exemption applied only to clearances to State-funded research institutions under Notification No. 10/97-CE, while other clearances remained dutiable. Payment already made on exempted clearances and recovery from buyers did not defeat the demand, and the differential amount based on the invoice value remained recoverable. The demand was therefore sustained and the appeals failed. Case-Laws Central Excise Thu, 18 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=804