https://www.taxtmi.com/caselaws?id=881 Rule 57CC of the Central Excise Rules, 1944, read with Rule 6 of the Cenvat Credit Rules, 2002, applies where common inputs are used to manufacture both dutiable and exempted final products, even if the exempted goods arise as by-products. The provision does not distinguish between an intended final product and an exempted by-product. Credit taken on inputs used in relation to Phosphoryl A and B was treated as covered because those goods were excisable, though cleared at nil rate. Rule 57D was held to protect credit only for waste, scrap, or by-products that are not excisable at all, not for exempt excisable products. Accordingly, 8% of the value of the exempted product is payable. en-us Wed, 13 Dec 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=881 Rule 57CC of the Central Excise Rules, 1944, read with Rule 6 of the Cenvat Credit Rules, 2002, applies where common inputs are used to manufacture both dutiable and exempted final products, even if the exempted goods arise as by-products. The provision does not distinguish between an intended final product and an exempted by-product. Credit taken on inputs used in relation to Phosphoryl A and B was treated as covered because those goods were excisable, though cleared at nil rate. Rule 57D was held to protect credit only for waste, scrap, or by-products that are not excisable at all, not for exempt excisable products. Accordingly, 8% of the value of the exempted product is payable. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=881