2009 (12) TMI 442

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..... ule 57CC and Rule 57AD of the erstwhile Central Excise Rules, 1944 (for brevity, ‘the 1944 Rules’) or Rule 6 of the Cenvat Credit Rules. Held that – dealer respondent manufactured excisable goods on job work basis out of canvatted inputs supplied by principle. Goods not found to be exempted. Provisions of Rule 57CC and Rule 57AD or Rule 6(3) not applicable. Proposition neither seriously disputed n .....

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..... issionerate, Jalandhar v. M/s. Kapson Industries Ltd., Jalandhar (CEA No. 87 of 2008, decided on 28-11-2008). The Division Bench of this Court has held that simultaneous manufacture of dutiable and exempted goods out of the common modvatted/cenvatted inputs is the first and foremost condition for demanding the amount for the contraventions of Rule 57CC and Rule 57AD of the erstwhile Central Excise .....

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