https://www.taxtmi.com/caselaws?id=32215 Rule 57CC did not apply where common input HCL was used to manufacture dutiable gelatin and the mother liquor emerging in that process was only waste. Rule 57D protected the credit because it preserves input credit where waste, refuse or by-product arises during manufacture of the dutiable final product. The later processing of that waste into exempt phosphoryl A and B did not make the waste a separate exempt final product for Rule 57CC purposes or require reversal of credit. The assessee was therefore entitled to full credit under Rule 57D, and the demand, interest and penalty could not be sustained. en-us Tue, 16 Dec 2008 00:00:00 +0530 Tue, 11 Nov 2025 15:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32215 Rule 57CC did not apply where common input HCL was used to manufacture dutiable gelatin and the mother liquor emerging in that process was only waste. Rule 57D protected the credit because it preserves input credit where waste, refuse or by-product arises during manufacture of the dutiable final product. The later processing of that waste into exempt phosphoryl A and B did not make the waste a separate exempt final product for Rule 57CC purposes or require reversal of credit. The assessee was therefore entitled to full credit under Rule 57D, and the demand, interest and penalty could not be sustained. Case-Laws Central Excise Tue, 16 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32215