https://www.taxtmi.com/caselaws?id=88769 The Tribunal upheld the Collector (Appeals) order, ruling in favor of the respondents. It found that the unreacted sulphuric acid, termed Spent Sulphuric Acid, was not a manufactured product but a leftover by-product disposed of as such. Charging duty on this unused portion would amount to double taxation, as the duty was already paid on the total quantity purchased initially. Therefore, the Department's appeal was dismissed. en-us Fri, 20 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88769 The Tribunal upheld the Collector (Appeals) order, ruling in favor of the respondents. It found that the unreacted sulphuric acid, termed Spent Sulphuric Acid, was not a manufactured product but a leftover by-product disposed of as such. Charging duty on this unused portion would amount to double taxation, as the duty was already paid on the total quantity purchased initially. Therefore, the Department's appeal was dismissed. Case-Laws Central Excise Fri, 20 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88769