https://www.taxtmi.com/caselaws?id=249156 Where common inputs are used in the manufacture of both dutiable and exempted final products, credit eligibility cannot be denied by isolating a single month in which only exempted goods were produced. The text states that the liability must be assessed on the overall manufacturing pattern and the statutory scheme, not on a fragmented day-to-day or month-by-month basis. On that approach, the fact that exempted goods alone were manufactured during the relevant month did not justify reversal of the entire credit, and payment of 8% of the value of the exempted goods was treated as sufficient. en-us Fri, 04 Apr 2014 00:00:00 +0530 Sat, 05 Jul 2014 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249156 Where common inputs are used in the manufacture of both dutiable and exempted final products, credit eligibility cannot be denied by isolating a single month in which only exempted goods were produced. The text states that the liability must be assessed on the overall manufacturing pattern and the statutory scheme, not on a fragmented day-to-day or month-by-month basis. On that approach, the fact that exempted goods alone were manufactured during the relevant month did not justify reversal of the entire credit, and payment of 8% of the value of the exempted goods was treated as sufficient. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249156