https://www.taxtmi.com/caselaws?id=49048 Rule 57CC and the corresponding Cenvat credit provision apply where common inputs are used, directly or indirectly, in the manufacture of both dutiable and exempt excisable final products. The analysis treats exempt products consciously and regularly manufactured for sale as final products, even if they emerge as by-products or subsidiary products, so long as the input is used in relation to their manufacture. Rule 57D was confined to waste, refuse, scrap, or non-excisable by-products and was not extended to exempt excisable goods. On that construction, the 8% amount was stated to remain payable on exempt final products arising in the course of manufacture. en-us Wed, 13 Dec 2006 00:00:00 +0530 Fri, 09 Feb 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49048 Rule 57CC and the corresponding Cenvat credit provision apply where common inputs are used, directly or indirectly, in the manufacture of both dutiable and exempt excisable final products. The analysis treats exempt products consciously and regularly manufactured for sale as final products, even if they emerge as by-products or subsidiary products, so long as the input is used in relation to their manufacture. Rule 57D was confined to waste, refuse, scrap, or non-excisable by-products and was not extended to exempt excisable goods. On that construction, the 8% amount was stated to remain payable on exempt final products arising in the course of manufacture. Case-Laws Central Excise Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49048