https://www.taxtmi.com/caselaws?id=76545 The Tribunal set aside the order directing the appellant to pay 10% of the value of sulphur cleared as an exempted product during the refining process. The Tribunal held that sulphur, being a by-product of refining, did not necessitate the payment of the said amount, rejecting the Revenue's argument based on common inputs for dutiable and exempted products. The decision favored the appellant, aligning with previous tribunal rulings and established legal principles. en-us Fri, 03 Apr 2009 00:00:00 +0530 Sat, 03 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76545 The Tribunal set aside the order directing the appellant to pay 10% of the value of sulphur cleared as an exempted product during the refining process. The Tribunal held that sulphur, being a by-product of refining, did not necessitate the payment of the said amount, rejecting the Revenue's argument based on common inputs for dutiable and exempted products. The decision favored the appellant, aligning with previous tribunal rulings and established legal principles. Case-Laws Central Excise Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76545