https://www.taxtmi.com/caselaws?id=87748 Rule 57D protected Modvat credit on sulphuric acid because the kettle residue containing part of the input inevitably arose in the manufacture of methyl methacrylate monomer and was not a product the assessee set out to make. Its later use in manufacturing exempt ammonium sulphate did not alter its character as waste, refuse or by-product for credit purposes. Credit could therefore not be denied merely because the residue containing input material was subsequently diverted to an exempt use. en-us Fri, 08 Nov 1996 00:00:00 +0530 Sat, 10 Sep 2011 10:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87748 Rule 57D protected Modvat credit on sulphuric acid because the kettle residue containing part of the input inevitably arose in the manufacture of methyl methacrylate monomer and was not a product the assessee set out to make. Its later use in manufacturing exempt ammonium sulphate did not alter its character as waste, refuse or by-product for credit purposes. Credit could therefore not be denied merely because the residue containing input material was subsequently diverted to an exempt use. Case-Laws Central Excise Fri, 08 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87748