2015 (10) TMI 557 - SCH - Central Excise

Non maintenance of separate accounts for the inputs used in dutiable goods and exempted goods - Whether assessee was required to pay an amount equal to 8% or 10% of the value of the exempted goods as the common input (Hydrochloric Acid) used for the manufacture of both dutiable goods (Gelatin) and exempted goods (Di-Calcium Phosphate) - Supreme Court after granting leave in all SLPs held that the issue invloved has already been decided by the decision of Union of India & Ors. v. M/s. Hindustan Zinc Ltd. 2014 (5) TMI 253 - SUPREME COURT hence Court dismissed the appeals.

Summary

The Supreme Court granted leave in all the Special Leave Petitions. The appeals were dismissed as the issue had already been decided in a previous case against the Revenue. No order as to costs.