https://www.taxtmi.com/caselaws?id=53065 Exemption under Notification No. 10/96-C.E. was held available for D-21 captively consumed in manufacturing branded and generic injections, and the benefit could not be denied merely because it was not claimed in the classification list, so long as the substantive conditions were satisfied. In relation to Rule 57CC, the Tribunal stated that where common inputs were used for exempt final products and reversal had already been made on the generic injections, a further demand at the D-21 stage amounted to impermissible double recovery. Penalty and interest based on that duplicated demand could not survive, and the impugned demand was set aside. en-us Fri, 20 Aug 2004 00:00:00 +0530 Sat, 09 Oct 2010 14:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53065 Exemption under Notification No. 10/96-C.E. was held available for D-21 captively consumed in manufacturing branded and generic injections, and the benefit could not be denied merely because it was not claimed in the classification list, so long as the substantive conditions were satisfied. In relation to Rule 57CC, the Tribunal stated that where common inputs were used for exempt final products and reversal had already been made on the generic injections, a further demand at the D-21 stage amounted to impermissible double recovery. Penalty and interest based on that duplicated demand could not survive, and the impugned demand was set aside. Case-Laws Central Excise Fri, 20 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53065