https://www.taxtmi.com/caselaws?id=45874 Modvat credit was unavailable on inputs used in goods cleared without duty under an exemption notification for testing. Rule 57C barred credit where final products were exempt or chargeable to nil duty, and the assessee could not retain credit merely because its other clearances were dutiable. Rule 57D did not assist because the goods were fully manufactured and cleared; later destruction after testing was not waste arising during manufacture. The later insertion of Rule 57CC was treated as clarificatory and did not create a fresh entitlement for the earlier period. en-us Wed, 11 Oct 2000 00:00:00 +0530 Wed, 14 Jul 2010 13:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45874 Modvat credit was unavailable on inputs used in goods cleared without duty under an exemption notification for testing. Rule 57C barred credit where final products were exempt or chargeable to nil duty, and the assessee could not retain credit merely because its other clearances were dutiable. Rule 57D did not assist because the goods were fully manufactured and cleared; later destruction after testing was not waste arising during manufacture. The later insertion of Rule 57CC was treated as clarificatory and did not create a fresh entitlement for the earlier period. Case-Laws Central Excise Wed, 11 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45874