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2008 (11) TMI 75 - AT - Central ExciseCommon input (HCL) used in the manufacture of the dutiable (gelatine) and the exempted goods (DCP/EDCP) - non-maintenance of separate accounts - SCN issued proposing recovery of 8% of sale price on exempted products – DCP/EDCP arising from treatment of mother liquor are by products – maintenance of separate account is impossible & inconceivable – thus, a waste arising out of principal process of manufacture does not burden the Assessee with levy u/r 6(3)(b) of CCR – assessee’s appeal allowed
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