https://www.taxtmi.com/caselaws?id=86503 A separate manufacturing stream producing glycerine from sweet water with hydrochloric acid, ferric alum and activated carbon was not a by-product of soap manufacture because it involved a distinct process with no nexus to soap production, so Rule 57D protection was unavailable. Modvat credit on the inputs could not be denied merely because the declaration described soap instead of glycerine, since the inputs were actually used in making duty-paid glycerine and the mistake was only technical. The defective declaration was to be regularised by filing a revised declaration, and the credit claim on the disputed inputs was sustained. en-us Thu, 10 Oct 1996 00:00:00 +0530 Thu, 25 Aug 2011 12:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86503 A separate manufacturing stream producing glycerine from sweet water with hydrochloric acid, ferric alum and activated carbon was not a by-product of soap manufacture because it involved a distinct process with no nexus to soap production, so Rule 57D protection was unavailable. Modvat credit on the inputs could not be denied merely because the declaration described soap instead of glycerine, since the inputs were actually used in making duty-paid glycerine and the mistake was only technical. The defective declaration was to be regularised by filing a revised declaration, and the credit claim on the disputed inputs was sustained. Case-Laws Central Excise Thu, 10 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86503