https://www.taxtmi.com/caselaws?id=53218 Rule 57CC did not require reversal of 8% on the value of the entire couple set where the captively used diesel engines remained dutiable. The analysis turned on the absence of an exempt captive input: since duty was payable on the diesel engines used in manufacture, the factual basis for applying Rule 57CC to recover an amount linked to the final goods did not arise. On those facts, reversal could not be demanded on the full value of the couple set, and the assessee's position was sustained. en-us Thu, 29 Apr 2004 00:00:00 +0530 Mon, 11 Oct 2010 16:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53218 Rule 57CC did not require reversal of 8% on the value of the entire couple set where the captively used diesel engines remained dutiable. The analysis turned on the absence of an exempt captive input: since duty was payable on the diesel engines used in manufacture, the factual basis for applying Rule 57CC to recover an amount linked to the final goods did not arise. On those facts, reversal could not be demanded on the full value of the couple set, and the assessee's position was sustained. Case-Laws Central Excise Thu, 29 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53218