https://www.taxtmi.com/caselaws?id=1972 Modvat credit on fuel used in manufacture of PET Chips was admissible because the common-input restrictions under Rule 57C and Rule 57CC did not operate mechanically against fuel, which was treated as outside that restrictive scheme. The assessee was manufacturing PET Chips as its own dutiable final product as well as on job work, and credit could not be denied merely because part of the production was cleared on job work basis. The disallowance of credit was therefore not sustainable. en-us Fri, 30 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1972 Modvat credit on fuel used in manufacture of PET Chips was admissible because the common-input restrictions under Rule 57C and Rule 57CC did not operate mechanically against fuel, which was treated as outside that restrictive scheme. The assessee was manufacturing PET Chips as its own dutiable final product as well as on job work, and credit could not be denied merely because part of the production was cleared on job work basis. The disallowance of credit was therefore not sustainable. Case-Laws Central Excise Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1972