https://www.taxtmi.com/caselaws?id=50105 Modvat credit on molasses could be used for duty on sugar only if the credit was lawfully allowable under the scheme and consistent with the restrictions in Rules 57C and 57CC. Rule 57F(12) was treated as an enabling provision, not one that overrides the bar relating to exempt final products. On the facts noted, the assessee produced jurisdictional certificates and affidavits showing compliance with the prescribed Rule 57CC route, so the demand for reversal of credit was unsustainable and consequential relief followed. en-us Wed, 25 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50105 Modvat credit on molasses could be used for duty on sugar only if the credit was lawfully allowable under the scheme and consistent with the restrictions in Rules 57C and 57CC. Rule 57F(12) was treated as an enabling provision, not one that overrides the bar relating to exempt final products. On the facts noted, the assessee produced jurisdictional certificates and affidavits showing compliance with the prescribed Rule 57CC route, so the demand for reversal of credit was unsustainable and consequential relief followed. Case-Laws Central Excise Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50105