https://www.taxtmi.com/caselaws?id=83762 Money credit under Rule 57K read with Rule 57M was available where neem oil used in soap manufacture required removal of a gummy constituent as a technical necessity; the constituent's removal did not break the nexus between the input and the final product, so denial of credit was unwarranted. Manufacture and clearance of neem antifeedant without a licence and without approved classification list were found to constitute rule violations on the recorded facts, so confiscation and redemption fine were sustained. The penalty was, however, reduced in the interests of justice. en-us Sat, 29 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83762 Money credit under Rule 57K read with Rule 57M was available where neem oil used in soap manufacture required removal of a gummy constituent as a technical necessity; the constituent's removal did not break the nexus between the input and the final product, so denial of credit was unwarranted. Manufacture and clearance of neem antifeedant without a licence and without approved classification list were found to constitute rule violations on the recorded facts, so confiscation and redemption fine were sustained. The penalty was, however, reduced in the interests of justice. Case-Laws Central Excise Sat, 29 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83762