https://www.taxtmi.com/caselaws?id=88227 Eligibility to money credit on Ethyl Alcohol in relation to Solvent 75 turned on whether the credit could be allowed proportionately for the product emerging in manufacture, even if not separately named in the notification. The reference was also treated as proper on the question whether Solvent 75 should be characterised as a regular final product or as waste or a by-product for Rule 57M. The text notes that Solvent 75 required separate consideration because its composition was indeterminate and the applicability of the rule remained disputed. The reference application succeeded only to the extent of Solvent 75 and not for the other product discussed. en-us Mon, 11 Nov 1996 00:00:00 +0530 Fri, 16 Sep 2011 12:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88227 Eligibility to money credit on Ethyl Alcohol in relation to Solvent 75 turned on whether the credit could be allowed proportionately for the product emerging in manufacture, even if not separately named in the notification. The reference was also treated as proper on the question whether Solvent 75 should be characterised as a regular final product or as waste or a by-product for Rule 57M. The text notes that Solvent 75 required separate consideration because its composition was indeterminate and the applicability of the rule remained disputed. The reference application succeeded only to the extent of Solvent 75 and not for the other product discussed. Case-Laws Central Excise Mon, 11 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88227