https://www.taxtmi.com/caselaws?id=80487 Hydrol generated during manufacture of dextrose monohydrate was treated as a by-product, not the final product, because the technical material showed dextrose crystals as the main output and hydrol as mother liquor removed on centrifuging. Rule 57D applied since inputs contained in waste, refuse or a by-product arising during manufacture of the final product do not justify curtailment of MODVAT credit. The contrary view that hydrol was the principal product was rejected, and denial of credit was unsustainable. 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 Hydrol generated during manufacture of dextrose monohydrate was treated as a by-product, not the final product, because the technical material showed dextrose crystals as the main output and hydrol as mother liquor removed on centrifuging. Rule 57D applied since inputs contained in waste, refuse or a by-product arising during manufacture of the final product do not justify curtailment of MODVAT credit. The contrary view that hydrol was the principal product was rejected, and denial of credit was unsustainable. Case-Laws Central Excise Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80487