https://www.taxtmi.com/caselaws?id=2234 Common inputs used in a continuous manufacturing process remained subject to Rule 57CC where a small quantity of off-grade coke and crude or spilled tar was cleared without duty, but the reversal could not exceed the credit proportionately attributable to those non-dutiable clearances. Because separate accounts for such inputs were not physically feasible, the demand had to be limited to a reasonable recomputation of relatable credit, and an excessive reversal far beyond the total credit taken was unsustainable. The matter was therefore remanded for fresh calculation after hearing the appellants. en-us Thu, 03 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2234 Common inputs used in a continuous manufacturing process remained subject to Rule 57CC where a small quantity of off-grade coke and crude or spilled tar was cleared without duty, but the reversal could not exceed the credit proportionately attributable to those non-dutiable clearances. Because separate accounts for such inputs were not physically feasible, the demand had to be limited to a reasonable recomputation of relatable credit, and an excessive reversal far beyond the total credit taken was unsustainable. The matter was therefore remanded for fresh calculation after hearing the appellants. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2234