https://www.taxtmi.com/caselaws?id=120823 Where common inputs were used in refining dutiable oil and exempted acid oil emerged regularly as a by-product, the manufacturer was treated as producing the exempted goods in the ordinary course of manufacture, so the obligation to maintain separate accounts under the Cenvat Credit Rules applied. Non-compliance attracted the consequence under Rule 6(3)(b), and the demand of 8% on the exempted clearances was sustained. The penalty under Rule 13(1) was also maintained, as the minimum penalty prescribed was applied and no separate basis was found to interfere with it. en-us Tue, 13 Feb 2007 00:00:00 +0530 Tue, 24 Jul 2012 16:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120823 Where common inputs were used in refining dutiable oil and exempted acid oil emerged regularly as a by-product, the manufacturer was treated as producing the exempted goods in the ordinary course of manufacture, so the obligation to maintain separate accounts under the Cenvat Credit Rules applied. Non-compliance attracted the consequence under Rule 6(3)(b), and the demand of 8% on the exempted clearances was sustained. The penalty under Rule 13(1) was also maintained, as the minimum penalty prescribed was applied and no separate basis was found to interfere with it. Case-Laws Central Excise Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120823