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    <title>Manufacturer&#039;s Pro-Rata Credit on Dutiable Products Valid; Demand for Exempted Products Credit Unjustified.</title>
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    <description>Manufacture of dutiable and exempted products - It is on record that they had availed credit on pro-rata basis - credit taken only in respect of inputs used in dutiable products - demand of 8%/10% of the value of the exempted products is not at all justified.... - AT</description>
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      <description>Manufacture of dutiable and exempted products - It is on record that they had availed credit on pro-rata basis - credit taken only in respect of inputs used in dutiable products - demand of 8%/10% of the value of the exempted products is not at all justified.... - AT</description>
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