https://www.taxtmi.com/caselaws?id=210805 Rule 57CC(1) applies only where there are distinct final products, one dutiable and another exempt or nil-rated. The same manufactured goods, here caustic soda flakes, could not be split into different final products merely because some clearances were duty paid and others were cleared under an exemption notification. On that reasoning, the provision was not attracted, and no excise duty consequence could follow on the footing that different clearances of the same product constituted separate final products. The Revenue's challenge therefore failed, and the Tribunal's view was left undisturbed. en-us Tue, 21 Oct 2008 00:00:00 +0530 Wed, 22 Feb 2012 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210805 Rule 57CC(1) applies only where there are distinct final products, one dutiable and another exempt or nil-rated. The same manufactured goods, here caustic soda flakes, could not be split into different final products merely because some clearances were duty paid and others were cleared under an exemption notification. On that reasoning, the provision was not attracted, and no excise duty consequence could follow on the footing that different clearances of the same product constituted separate final products. The Revenue's challenge therefore failed, and the Tribunal's view was left undisturbed. Case-Laws Central Excise Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210805