https://www.taxtmi.com/caselaws?id=80578 Duty-paid Item 68 inputs used in manufacturing masticated rubber could qualify for set-off when the assessee could correlate the quantity of such inputs with the finished excisable goods produced from them. The relief was to be computed on a pro rata basis on the basis of the necessary particulars, rather than denied for want of exact overall matching. The matter was remanded for quantification of the relief in accordance with the earlier Tribunal ruling and the relevant notification benefit was treated as available on proof of correlation. en-us Thu, 17 Aug 1989 00:00:00 +0530 Fri, 17 Jun 2011 17:10:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80578 Duty-paid Item 68 inputs used in manufacturing masticated rubber could qualify for set-off when the assessee could correlate the quantity of such inputs with the finished excisable goods produced from them. The relief was to be computed on a pro rata basis on the basis of the necessary particulars, rather than denied for want of exact overall matching. The matter was remanded for quantification of the relief in accordance with the earlier Tribunal ruling and the relevant notification benefit was treated as available on proof of correlation. Case-Laws Central Excise Thu, 17 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80578