https://www.taxtmi.com/caselaws?id=122778 Rule 57CC of the Central Excise Rules, 1944 permits an assessee using common inputs for dutiable and exempted goods either to maintain separate input accounts or to pay 8% of the exempted clearances. Where separate accounts are not maintained, the department may recover wrongly availed input credit attributable to exempted goods. On the facts noted, the assessee used common inputs, did not maintain separate accounts, and the amount paid during investigation was treated as a deposit; the Commissioner was justified in allowing proportionate credit reversal and dropping the demand under Rule 57CC. en-us Wed, 29 Aug 2007 00:00:00 +0530 Fri, 17 Aug 2012 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122778 Rule 57CC of the Central Excise Rules, 1944 permits an assessee using common inputs for dutiable and exempted goods either to maintain separate input accounts or to pay 8% of the exempted clearances. Where separate accounts are not maintained, the department may recover wrongly availed input credit attributable to exempted goods. On the facts noted, the assessee used common inputs, did not maintain separate accounts, and the amount paid during investigation was treated as a deposit; the Commissioner was justified in allowing proportionate credit reversal and dropping the demand under Rule 57CC. Case-Laws Central Excise Wed, 29 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122778