https://www.taxtmi.com/caselaws?id=53140 Where common inputs were used for exempted and dutiable goods, the prescribed percentage payment under Rule 57AD arose only if credit on inputs for exempted goods had been taken without maintaining separate accounts. Rule 57CC was treated as pari materia with Rule 57AD. Because the credit attributable to inputs used in exempted goods was reversed at the time of clearance, the assessee satisfied the relevant legal requirement and no separate 8% payment was due on the value of exempted goods. The Revenue's challenge therefore failed. en-us Tue, 09 Mar 2004 00:00:00 +0530 Mon, 11 Oct 2010 12:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53140 Where common inputs were used for exempted and dutiable goods, the prescribed percentage payment under Rule 57AD arose only if credit on inputs for exempted goods had been taken without maintaining separate accounts. Rule 57CC was treated as pari materia with Rule 57AD. Because the credit attributable to inputs used in exempted goods was reversed at the time of clearance, the assessee satisfied the relevant legal requirement and no separate 8% payment was due on the value of exempted goods. The Revenue's challenge therefore failed. Case-Laws Central Excise Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53140