https://www.taxtmi.com/caselaws?id=91107 Rule 57A allowed Modvat credit on inputs used in relation to a notified final product, and Rule 57D protected credit from reduction merely because part of the inputs emerged in waste, refuse, or a by-product during manufacture. On that reading, Sodium Sulphate was only a by-product arising in the manufacture of Viscose Staple Fibre, and the existence of that by-product did not require apportionment of credit on Caustic Soda Lye. Once Viscose Staple Fibre was within the Modvat scheme, the earlier allocation of credit made when it was not a notified product did not govern the later position. Full credit remained available for the notified final product without re-apportionment. en-us Wed, 05 Nov 1997 00:00:00 +0530 Thu, 13 Oct 2011 18:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91107 Rule 57A allowed Modvat credit on inputs used in relation to a notified final product, and Rule 57D protected credit from reduction merely because part of the inputs emerged in waste, refuse, or a by-product during manufacture. On that reading, Sodium Sulphate was only a by-product arising in the manufacture of Viscose Staple Fibre, and the existence of that by-product did not require apportionment of credit on Caustic Soda Lye. Once Viscose Staple Fibre was within the Modvat scheme, the earlier allocation of credit made when it was not a notified product did not govern the later position. Full credit remained available for the notified final product without re-apportionment. Case-Laws Central Excise Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91107