https://www.taxtmi.com/caselaws?id=170395 Pre-deposit of the balance demand, interest and penalty was waived and recovery stayed pending appeal because the appellant showed a prima facie case on input credit apportionment. Its manufacturing process yielded soap stock and acid oil as inevitable by-products, while exempt and dutiable clearances arose from common inputs, making separate inventory and account maintenance impracticable. The tribunal applied the principle that the law does not require an impossible act and noted that proportionate credit attributable to exempt clearances had already been reversed. The retrospective insertion of the relevant rule on proportionate reversal further supported the appellant, and insisting on deposit was treated as causing undue hardship. en-us Fri, 20 Apr 2012 00:00:00 +0530 Tue, 26 May 2015 15:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170395 Pre-deposit of the balance demand, interest and penalty was waived and recovery stayed pending appeal because the appellant showed a prima facie case on input credit apportionment. Its manufacturing process yielded soap stock and acid oil as inevitable by-products, while exempt and dutiable clearances arose from common inputs, making separate inventory and account maintenance impracticable. The tribunal applied the principle that the law does not require an impossible act and noted that proportionate credit attributable to exempt clearances had already been reversed. The retrospective insertion of the relevant rule on proportionate reversal further supported the appellant, and insisting on deposit was treated as causing undue hardship. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170395