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2008 (8) TMI 260 - AT - Central ExciseCommon inputs (like phosphoric acid, caustic soda and boiler water treatment chemicals) used in manufacture of dutiable (sugar, molasses and ethyl alcohol) as well as exempted (cattle feed) goods– non-maintenance of separate accounts – “phosphoric acid, caustic soda and boiler water treatment chemicals” are the only common inputs and molasses is only an intermediate product. Molasses cannot be considered as common input as has been contented by the appellants – demand of 8% of value of exempted goods is justified
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