https://www.taxtmi.com/caselaws?id=51994 Rule 57F(1)(ii) of the Central Excise Rules, 1944 permits removal of inputs as such from the factory for home consumption or export only on payment of duty not less than the credit originally allowed. Here, the duty paid on clearance of the processed rotor oil filters and gear shaft drums exceeded the Modvat credit taken, so no further amount could be demanded on the alleged wrongful availment of credit. In those circumstances, the separate question whether the processes amounted to manufacture did not have to be decided. The impugned order was set aside and the appeal was allowed. en-us Tue, 25 Feb 2003 00:00:00 +0530 Mon, 19 Oct 2015 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51994 Rule 57F(1)(ii) of the Central Excise Rules, 1944 permits removal of inputs as such from the factory for home consumption or export only on payment of duty not less than the credit originally allowed. Here, the duty paid on clearance of the processed rotor oil filters and gear shaft drums exceeded the Modvat credit taken, so no further amount could be demanded on the alleged wrongful availment of credit. In those circumstances, the separate question whether the processes amounted to manufacture did not have to be decided. The impugned order was set aside and the appeal was allowed. Case-Laws Central Excise Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51994