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<h1>CEGAT Tribunal directs Commissioner to reconsider Rule 57CC applicability on by-products, remands based on Circular</h1> The Appellate Tribunal CEGAT, Court No. III, New Delhi directed the Commissioner to reconsider the case involving the applicability of Rule 57CC to ... Cenvat - Modvat The Appellate Tribunal CEGAT, Court No. III, New Delhi dealt with a case involving the applicability of Rule 57CC to by-products in the manufacturing process. The Tribunal directed the Commissioner to reconsider the case based on Circular No. 591/28/2001-CX, dated 16-10-2001, setting aside the previous order and remanding the matter for a fresh decision.