https://www.taxtmi.com/caselaws?id=117610 Rule 57D protected common input credit where husk emerged as waste in manufacture and was cleared as cattle feed, so credit could not be denied merely because a waste product arose. The demand linked to ghee was not sustainable to the extent challenged, as the relevant amount had already been reversed and the quantification issue had not been properly communicated to the noticee. Credit on Malted Barley was also upheld because it was used as an input in manufacture and no basis was shown for reversing it. The demand and penalty were therefore not sustainable to the extent disputed. en-us Fri, 02 Dec 2005 00:00:00 +0530 Fri, 03 Dec 2021 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117610 Rule 57D protected common input credit where husk emerged as waste in manufacture and was cleared as cattle feed, so credit could not be denied merely because a waste product arose. The demand linked to ghee was not sustainable to the extent challenged, as the relevant amount had already been reversed and the quantification issue had not been properly communicated to the noticee. Credit on Malted Barley was also upheld because it was used as an input in manufacture and no basis was shown for reversing it. The demand and penalty were therefore not sustainable to the extent disputed. Case-Laws Central Excise Fri, 02 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117610