https://www.taxtmi.com/caselaws?id=75205 The Larger Bench ruling in Rallis India Ltd. was held not to govern the dispute because the material facts differed. Copper concentrate was the common raw material from which copper anodes emerged as the dutiable final product and sulphuric acid emerged as a by-product cleared without duty, but the earlier case involved a different input structure and treatment of the exempt and dutiable goods. On that basis, the earlier decision was treated as factually distinguishable and not a binding precedent on the present facts, with the first referred question answered in favour of the assessee. en-us Tue, 25 Sep 2007 00:00:00 +0530 Mon, 29 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75205 The Larger Bench ruling in Rallis India Ltd. was held not to govern the dispute because the material facts differed. Copper concentrate was the common raw material from which copper anodes emerged as the dutiable final product and sulphuric acid emerged as a by-product cleared without duty, but the earlier case involved a different input structure and treatment of the exempt and dutiable goods. On that basis, the earlier decision was treated as factually distinguishable and not a binding precedent on the present facts, with the first referred question answered in favour of the assessee. Case-Laws Central Excise Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75205