https://www.taxtmi.com/caselaws?id=51755 Rule 57CC of the Central Excise Rules, 1944 was held inapplicable where Modvat credit-bearing inputs were used to manufacture dutiable intermediate parts that were cleared on payment of duty, even though those parts were later captively consumed in exempted or nil-rate final products. The decisive point was that the inputs had been used in relation to dutiable intermediate goods, not directly in the manufacture of exempt final products, and no credit had been taken again when those parts were used further. On that basis, the 8% demand on the price of exempted goods was unsustainable and the Revenue's appeals failed. en-us Thu, 26 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51755 Rule 57CC of the Central Excise Rules, 1944 was held inapplicable where Modvat credit-bearing inputs were used to manufacture dutiable intermediate parts that were cleared on payment of duty, even though those parts were later captively consumed in exempted or nil-rate final products. The decisive point was that the inputs had been used in relation to dutiable intermediate goods, not directly in the manufacture of exempt final products, and no credit had been taken again when those parts were used further. On that basis, the 8% demand on the price of exempted goods was unsustainable and the Revenue's appeals failed. Case-Laws Central Excise Thu, 26 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51755