https://www.taxtmi.com/caselaws?id=122711 Rule 57CC applies only where inputs are common to both dutiable and exempted final products; it does not cover inputs used exclusively in the manufacture of exempted goods. Such exclusive inputs fall under Rule 57C, and credit on them is not validated by payment of 8% of the value of exempted clearances. The text also notes that where the appellate order contains no findings on limitation or on the distinct operation of Rule 57C, fresh adjudication is required on those unresolved issues. en-us Fri, 03 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 17:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122711 Rule 57CC applies only where inputs are common to both dutiable and exempted final products; it does not cover inputs used exclusively in the manufacture of exempted goods. Such exclusive inputs fall under Rule 57C, and credit on them is not validated by payment of 8% of the value of exempted clearances. The text also notes that where the appellate order contains no findings on limitation or on the distinct operation of Rule 57C, fresh adjudication is required on those unresolved issues. Case-Laws Central Excise Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122711