https://www.taxtmi.com/caselaws?id=51035 An amount demanded under Rule 57CC for reversal of credit linked to exempted clearances was treated as neither excise duty nor Modvat credit. On that basis, the ordinary recovery machinery under the Central Excise Act did not apply, because the statute and rules did not provide a specific mechanism to assess or recover such an amount. The impugned demand was therefore held not legally recoverable, and relief was granted to the assessee. en-us Tue, 30 Oct 2001 00:00:00 +0530 Tue, 23 Dec 2025 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51035 An amount demanded under Rule 57CC for reversal of credit linked to exempted clearances was treated as neither excise duty nor Modvat credit. On that basis, the ordinary recovery machinery under the Central Excise Act did not apply, because the statute and rules did not provide a specific mechanism to assess or recover such an amount. The impugned demand was therefore held not legally recoverable, and relief was granted to the assessee. Case-Laws Central Excise Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51035