https://www.taxtmi.com/caselaws?id=799891 AED (GSI) credit under the MODVAT regime was unavailable for unprocessed nylon tyre cord fabric where the intermediate TCWS was exempt from AED (GSI) and finished tyres were not chargeable to that duty. Rule 57C barred credit for inputs used in exempt or nil-rated final products, while Notification No. 5/94-C.E. (N.T.) confined AED (GSI) credit to payment of the same additional duty on final products; it could not offset basic excise duty. Refund for exported tyres likewise required valid underlying credit and therefore did not arise. Later CENVAT changes did not apply to 1998-99, and the retrospective amendment applied only from 1 April 2000. en-us Mon, 28 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799891 AED (GSI) credit under the MODVAT regime was unavailable for unprocessed nylon tyre cord fabric where the intermediate TCWS was exempt from AED (GSI) and finished tyres were not chargeable to that duty. Rule 57C barred credit for inputs used in exempt or nil-rated final products, while Notification No. 5/94-C.E. (N.T.) confined AED (GSI) credit to payment of the same additional duty on final products; it could not offset basic excise duty. Refund for exported tyres likewise required valid underlying credit and therefore did not arise. Later CENVAT changes did not apply to 1998-99, and the retrospective amendment applied only from 1 April 2000. Case-Laws Central Excise Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799891