https://www.taxtmi.com/caselaws?id=32224 Hydrochloric acid used wholly at the initial demineralisation stage in an integrated manufacturing process for gelatine could not be treated as a common input for exempt DCP and EDCP, because those products emerged only incidentally from further processing of mother liquor and not from any separate use of the input. On that footing, the separate accounts requirement and the 8% payment rule under the common-input credit provisions did not apply to these by-products. Credit on hydrochloric acid remained admissible, as the emergence of waste or by-products during manufacture did not by itself justify denial of credit or reversal under Rule 57CC or Rule 6. en-us Tue, 04 Nov 2008 00:00:00 +0530 Sun, 25 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32224 Hydrochloric acid used wholly at the initial demineralisation stage in an integrated manufacturing process for gelatine could not be treated as a common input for exempt DCP and EDCP, because those products emerged only incidentally from further processing of mother liquor and not from any separate use of the input. On that footing, the separate accounts requirement and the 8% payment rule under the common-input credit provisions did not apply to these by-products. Credit on hydrochloric acid remained admissible, as the emergence of waste or by-products during manufacture did not by itself justify denial of credit or reversal under Rule 57CC or Rule 6. Case-Laws Central Excise Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32224