https://www.taxtmi.com/caselaws?id=206819 Retrospective insertion of Rule 57CCC changed the treatment of common inputs used in manufacturing dutiable and nil-rated goods by providing a mechanism to reverse actual credit attributable to exempted or nil-rated final products. On the facts described, the petitioners had already reversed proportionate credit on the common input, and the matter was required to be assessed under the amended statutory scheme. The adjudicating authority was directed to reconsider the credit liability after giving due opportunity and examining the required certificate and supporting evidence. The existing demand under Rule 57CC was set aside and the issue of attributable credit was remanded for fresh determination. en-us Tue, 22 Feb 2011 00:00:00 +0530 Fri, 18 Nov 2011 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206819 Retrospective insertion of Rule 57CCC changed the treatment of common inputs used in manufacturing dutiable and nil-rated goods by providing a mechanism to reverse actual credit attributable to exempted or nil-rated final products. On the facts described, the petitioners had already reversed proportionate credit on the common input, and the matter was required to be assessed under the amended statutory scheme. The adjudicating authority was directed to reconsider the credit liability after giving due opportunity and examining the required certificate and supporting evidence. The existing demand under Rule 57CC was set aside and the issue of attributable credit was remanded for fresh determination. Case-Laws Central Excise Tue, 22 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206819