https://www.taxtmi.com/caselaws?id=255066 Where goods otherwise covered by exemption were cleared on payment of duty, reversal of credit or payment of an amount equal to 8% of their value was not justified merely because common inputs were used. Rule 57CC could not support the demand in those circumstances, as the decisive fact was that duty had in fact been discharged on the clearances. The demand was therefore unsustainable. en-us Mon, 10 Feb 2014 00:00:00 +0530 Wed, 07 Jan 2015 06:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255066 Where goods otherwise covered by exemption were cleared on payment of duty, reversal of credit or payment of an amount equal to 8% of their value was not justified merely because common inputs were used. Rule 57CC could not support the demand in those circumstances, as the decisive fact was that duty had in fact been discharged on the clearances. The demand was therefore unsustainable. Case-Laws Central Excise Mon, 10 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255066