2004 (3) TMI 241

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..... d by the Commissioner (Appeals), Central Excise, Chandigarh. 3. Brief facts of the case are that respondents are engaged in the manufacture of excisable and exempted goods. The inputs were common for both the goods and appellants were availing the credit in respect of the inputs. Appellants were reversing the credit in respect of the inputs used in the manufacture of exempted goods before cleara .....

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..... 6. We find that the Rule 57CC is also para meteria to the provisions of Rule 57AD. The Tribunal in the case of Vam Organic Chemicals Ltd. v. CCE (Supra) after relying upon the decision of the Hon'ble Supreme Court in the case of Chandrapur Magnet Wires Ltd. v. CCE reported in 1996 (81) E.L.T. 3 (S.C.) held that the provision of Rule 57CC comes into operation only when the credit of the specified .....

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