https://www.taxtmi.com/caselaws?id=80599 Rule 57K credit for minor oils could be taken after hydrogenation and utilised for duty on vegetable products in accordance with the scheme under Rules 57N and 57P and Notification No. 27/87-C.E. The provisions did not require a clearance-wise or batch-wise one-to-one correlation between the input oil and each finished product clearance. A declared final product did not lose its character merely because a particular batch was produced without that input, and disallowance was not attracted on that ground alone where the inputs were used in later production for the same declared purpose. en-us Fri, 23 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80599 Rule 57K credit for minor oils could be taken after hydrogenation and utilised for duty on vegetable products in accordance with the scheme under Rules 57N and 57P and Notification No. 27/87-C.E. The provisions did not require a clearance-wise or batch-wise one-to-one correlation between the input oil and each finished product clearance. A declared final product did not lose its character merely because a particular batch was produced without that input, and disallowance was not attracted on that ground alone where the inputs were used in later production for the same declared purpose. Case-Laws Central Excise Fri, 23 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80599