https://www.taxtmi.com/caselaws?id=46961 Duty already paid on inputs cleared for processing had to be adjusted when recomputing demand based on higher notional credit, because the assessee could not be subjected to duty twice on the same transaction; the recomputation was therefore upheld. Rule 57A was construed broadly to cover goods used in relation to manufacture, not only raw materials, so Modvat credit was admissible on foundry chemicals, hydraulic jacks and transformers where they had an integral or direct nexus with the manufacturing process. The Revenue's challenge on both issues failed. en-us Wed, 14 Feb 2001 00:00:00 +0530 Mon, 26 Jul 2010 11:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46961 Duty already paid on inputs cleared for processing had to be adjusted when recomputing demand based on higher notional credit, because the assessee could not be subjected to duty twice on the same transaction; the recomputation was therefore upheld. Rule 57A was construed broadly to cover goods used in relation to manufacture, not only raw materials, so Modvat credit was admissible on foundry chemicals, hydraulic jacks and transformers where they had an integral or direct nexus with the manufacturing process. The Revenue's challenge on both issues failed. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46961