https://www.taxtmi.com/caselaws?id=501 Where common inputs are used for both dutiable and exempted goods and segregation is impracticable, reversal of the proportionate credit attributable to exempted clearances before removal is treated as equivalent to non-availment of credit. On those facts, insisting on an 8% demand on the value of exempted clearances under Rule 57AD was not warranted, because the inadmissible credit had already been neutralised by reversal and the department did not dispute the reversal formula. The demand was therefore unsustainable against the assessee. en-us Wed, 29 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=501 Where common inputs are used for both dutiable and exempted goods and segregation is impracticable, reversal of the proportionate credit attributable to exempted clearances before removal is treated as equivalent to non-availment of credit. On those facts, insisting on an 8% demand on the value of exempted clearances under Rule 57AD was not warranted, because the inadmissible credit had already been neutralised by reversal and the department did not dispute the reversal formula. The demand was therefore unsustainable against the assessee. Case-Laws Central Excise Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=501