https://www.taxtmi.com/caselaws?id=347580 Rule 57CC of the Central Excise Rules, 1944 and Rule 6(3)(a) of the Cenvat Credit Rules, 2002 apply only where a manufacturer clears distinct categories of final products, one dutiable and another exempted or nil-rated. Where the goods are excisable and dutiable in themselves, but are cleared without duty only because an end-use or end-user based exemption notification applies, the goods do not become a separate exempted product. On that basis, the demand was held unsustainable and the provisions were treated as inapplicable in this end-use exemption context. en-us Fri, 21 Jul 2017 00:00:00 +0530 Thu, 07 Sep 2017 11:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347580 Rule 57CC of the Central Excise Rules, 1944 and Rule 6(3)(a) of the Cenvat Credit Rules, 2002 apply only where a manufacturer clears distinct categories of final products, one dutiable and another exempted or nil-rated. Where the goods are excisable and dutiable in themselves, but are cleared without duty only because an end-use or end-user based exemption notification applies, the goods do not become a separate exempted product. On that basis, the demand was held unsustainable and the provisions were treated as inapplicable in this end-use exemption context. Case-Laws Central Excise Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347580