https://www.taxtmi.com/caselaws?id=50027 Rule 57F(12) created a specific enabling exception to the general restriction under Rule 57A and Notification No. 5/94 on using credit only within the same duty category. Where the proviso's conditions are met, credit of specified duty on an input received and used in the factory on or after 1 March 1997 may be used for duty on another final product, even if the input was not used in that product. On the stated facts, credit of Additional Excise Duty on tyre cord fabric could validly be used against Basic Excise Duty on tubes, so the demand and penalty could not survive. en-us Thu, 30 Mar 2000 00:00:00 +0530 Thu, 19 Aug 2010 12:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50027 Rule 57F(12) created a specific enabling exception to the general restriction under Rule 57A and Notification No. 5/94 on using credit only within the same duty category. Where the proviso's conditions are met, credit of specified duty on an input received and used in the factory on or after 1 March 1997 may be used for duty on another final product, even if the input was not used in that product. On the stated facts, credit of Additional Excise Duty on tyre cord fabric could validly be used against Basic Excise Duty on tubes, so the demand and penalty could not survive. Case-Laws Central Excise Thu, 30 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50027