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Eastman Exports Global Clothing (P) Ltd vs The Assistant Commissioner (Ct) on 28 February, 2023 cites

Swadeshi Polytex Ltd vs Collector Of Central Excise on 23 November, 1989

The ‘manufacturing loss’ forms part of the raw material “used” in the manufacture though not reflected in the final product. The relief, as we understand the notification, that has to be given to the manufacturer was in respect of the duty already paid on the raw material used in the manufacture of the final product. That is, the relief has to be given to the extent of the duty paid on the input material and not with reference to the quantity which ultimately forms part of the final product. This is also the ratio of the judgment in Swadeshi Polytex Ltd. v. Collector of Central Excise (1990) 2 SCC 358. So understood we have no doubt that even the manufacturing loss will have to be taken into account in determining the relief to be provided under the said notification. We are also unable to understand the argument of the Revenue based on the difficulty in arriving at the manufacturing loss. If there is any difficulty it is for the manufacturer who claims the relief to prove the loss. There are also scientific methods of arriving at the loss."
Supreme Court of India Cites 3 - Cited by 63 - S Mukharji - Full Document

Union Of India And Ors vs Indian Aluminium Co. Ltd. And Anr on 19 April, 1995

It is clear that the appellants are not engaged in the production of methanol but in the production of polyester fibre. That position is undisputed. Therefore, it appears that the Tribunal erred when it held that the appellants were not entitled to a part of the credit of duty since ethylene glycol when it interacts with DMT also gives rise to methanol. This construction would frustrate the object of exemption if something which (sic) evidently arises out of the interaction.” (emphasis supplied) ii. The Hon’ble Supreme Court in the case of "Union of India Vs. Indian Aluminium Company Ltd.,” had also applied the test of quantitative requirements of inputs for the purpose of manufacturing the desired quantity https://www.mhc.tn.gov.in/judis 29/40 W.A.Nos.1094 & 1095 of 2015 and etc., batch of output, to determine whether the inputs are used in the manufacture of other goods. It was held an exact mathematical equation between raw materials used and found in the finished products is irrelevant to determine whether the inputs are used in the manufacture/processing of desired end products. The relevant portion is extracted below:
Supreme Court of India Cites 8 - Cited by 99 - S V Manohar - Full Document
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