Manufacturer's Pro-Rata Credit on Dutiable Products Valid; Demand for Exempted Products Credit Unjustified.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Manufacture of dutiable and exempted products - It is on record that they had availed credit on pro-rata basis - credit taken only in respect of inputs used in dutiable products - demand of 8%/10% of the value of the exempted products is not at all justified.... - AT....