https://www.taxtmi.com/caselaws?id=52017 Amounts sought under Rule 57CC/57AH were treated as scheme-linked Modvat/Cenvat reversal sums, not as duty demands enforceable under Section 11A of the Central Excise Act, so recovery in the form adopted could not stand. The text also notes that by-products emerging from manufacture may still fall within the Modvat framework, so the question of recovering wrongly availed credit required fresh examination under the appropriate rule. The confirmation of demand and penalty was set aside and the matter remanded for reconsideration of permissible recovery, with limitation left open for the assessee to raise in fresh proceedings. en-us Fri, 22 Aug 2003 00:00:00 +0530 Thu, 30 Sep 2010 11:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52017 Amounts sought under Rule 57CC/57AH were treated as scheme-linked Modvat/Cenvat reversal sums, not as duty demands enforceable under Section 11A of the Central Excise Act, so recovery in the form adopted could not stand. The text also notes that by-products emerging from manufacture may still fall within the Modvat framework, so the question of recovering wrongly availed credit required fresh examination under the appropriate rule. The confirmation of demand and penalty was set aside and the matter remanded for reconsideration of permissible recovery, with limitation left open for the assessee to raise in fresh proceedings. Case-Laws Central Excise Fri, 22 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52017