https://www.taxtmi.com/caselaws?id=49016 Modvat credit remained available where inputs were sent to a job worker under the prescribed procedure and the processed goods were cleared without duty for use in manufacturing dutiable final products by the principal manufacturer. Rule 57C was held inapplicable because it bars credit only when the final product is exempt from duty or chargeable to nil rate; it does not deny credit merely because duty is not paid at an intermediate stage. The scheme was read purposively to avoid cascading, and intermediate clearances under the job-work procedure did not defeat credit when duty was ultimately paid on the final products. en-us Fri, 17 Dec 2004 00:00:00 +0530 Tue, 04 Nov 2025 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49016 Modvat credit remained available where inputs were sent to a job worker under the prescribed procedure and the processed goods were cleared without duty for use in manufacturing dutiable final products by the principal manufacturer. Rule 57C was held inapplicable because it bars credit only when the final product is exempt from duty or chargeable to nil rate; it does not deny credit merely because duty is not paid at an intermediate stage. The scheme was read purposively to avoid cascading, and intermediate clearances under the job-work procedure did not defeat credit when duty was ultimately paid on the final products. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49016