https://www.taxtmi.com/caselaws?id=80487 The Appellate Tribunal CEGAT, Bombay allowed the appeal, ruling in favor of the appellants, who were seeking MODVAT credit for inputs used in manufacturing a by-product called "hydrol." The Tribunal determined that hydrol was indeed a by-product in the manufacturing process of Dextrose Monohydrate, entitling the appellants to the credit under Rule 57D. The judgment emphasized the distinction between a by-product and a final product under Rule 57D and Rule 57C, respectively, highlighting the significance of the manufacturing objective in determining duty credit eligibility. The Tribunal set aside the lower authorities' orders and granted the appellants the benefit of the credit. en-us Fri, 19 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80487 The Appellate Tribunal CEGAT, Bombay allowed the appeal, ruling in favor of the appellants, who were seeking MODVAT credit for inputs used in manufacturing a by-product called "hydrol." The Tribunal determined that hydrol was indeed a by-product in the manufacturing process of Dextrose Monohydrate, entitling the appellants to the credit under Rule 57D. The judgment emphasized the distinction between a by-product and a final product under Rule 57D and Rule 57C, respectively, highlighting the significance of the manufacturing objective in determining duty credit eligibility. The Tribunal set aside the lower authorities' orders and granted the appellants the benefit of the credit. Case-Laws Central Excise Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80487