https://www.taxtmi.com/caselaws?id=54397 Rule 57CC was applied to the final product manufactured using the relevant input, not to a subsequent end product derived from captively consumed castings. Because the relevant final product in the process was the casting, a demand computed at 8% of the value of the PD pumps was not sustainable. The Tribunal also noted that the point was already covered by its earlier decision, and the demand was therefore held unsustainable in favour of the assessee. en-us Tue, 22 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 18:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54397 Rule 57CC was applied to the final product manufactured using the relevant input, not to a subsequent end product derived from captively consumed castings. Because the relevant final product in the process was the casting, a demand computed at 8% of the value of the PD pumps was not sustainable. The Tribunal also noted that the point was already covered by its earlier decision, and the demand was therefore held unsustainable in favour of the assessee. Case-Laws Central Excise Tue, 22 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54397