https://www.taxtmi.com/caselaws?id=260507 Rule 57CC of the Central Excise Rules, 1944 could not be invoked to require reversal of common input credit where the inputs were used in the manufacture of dutiable gelatin and the mother liquor emerged only as waste. Rule 57D protected the credit because the waste arising from dutiable manufacture was not itself the exempt final product at the time of clearance. The later processing of that waste into an exempt product did not change the character of the original clearance, so the presumptive amount under Rule 57CC was not payable and the demand was set aside. en-us Tue, 26 May 2015 00:00:00 +0530 Mon, 15 Jun 2015 06:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260507 Rule 57CC of the Central Excise Rules, 1944 could not be invoked to require reversal of common input credit where the inputs were used in the manufacture of dutiable gelatin and the mother liquor emerged only as waste. Rule 57D protected the credit because the waste arising from dutiable manufacture was not itself the exempt final product at the time of clearance. The later processing of that waste into an exempt product did not change the character of the original clearance, so the presumptive amount under Rule 57CC was not payable and the demand was set aside. Case-Laws Central Excise Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260507