https://www.taxtmi.com/caselaws?id=274518 Where Cenvat credit on duty-paid explosives used in mining is fully reversed with interest, it is treated as never having been availed. On that footing, the basis for invoking Rule 57CC and demanding 8% of the value of limestone transferred between units did not survive, because the limestone ultimately went into dutiable cement production. The demand was therefore held unsustainable and set aside in favour of the assessee. en-us Mon, 26 Dec 2016 00:00:00 +0530 Sat, 15 Sep 2018 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274518 Where Cenvat credit on duty-paid explosives used in mining is fully reversed with interest, it is treated as never having been availed. On that footing, the basis for invoking Rule 57CC and demanding 8% of the value of limestone transferred between units did not survive, because the limestone ultimately went into dutiable cement production. The demand was therefore held unsustainable and set aside in favour of the assessee. Case-Laws Central Excise Mon, 26 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274518