https://www.taxtmi.com/caselaws?id=119225 Rule 57H of the Central Excise Rules allows credit on inputs used in manufacture, and the credit is not contingent on the inputs physically remaining identifiable in the finished product. Inputs consumed through invisible process loss during production do not lose eligibility merely because they do not appear in the final goods. On that basis, denial of credit on the ground of invisible process loss was unsustainable, and credit under Rule 57H was allowable. en-us Fri, 23 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 17:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119225 Rule 57H of the Central Excise Rules allows credit on inputs used in manufacture, and the credit is not contingent on the inputs physically remaining identifiable in the finished product. Inputs consumed through invisible process loss during production do not lose eligibility merely because they do not appear in the final goods. On that basis, denial of credit on the ground of invisible process loss was unsustainable, and credit under Rule 57H was allowable. Case-Laws Central Excise Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119225