https://www.taxtmi.com/caselaws?id=91212 Duty could not be levied again on pig iron used to manufacture steel ingots where the principal final product had borne duty and only an incidental steel scrap/by-product was cleared under exemption or on nil duty. The note applies the principle that a minor by-product does not alter the duty position of the input already consumed in manufacture, and that the assessee should not be placed at a disadvantage because the process followed the accepted "latter the better" approach with excise concurrence. On that basis, the demand on pig iron was stated to be unsustainable and consequential relief followed. en-us Wed, 24 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91212 Duty could not be levied again on pig iron used to manufacture steel ingots where the principal final product had borne duty and only an incidental steel scrap/by-product was cleared under exemption or on nil duty. The note applies the principle that a minor by-product does not alter the duty position of the input already consumed in manufacture, and that the assessee should not be placed at a disadvantage because the process followed the accepted "latter the better" approach with excise concurrence. On that basis, the demand on pig iron was stated to be unsustainable and consequential relief followed. Case-Laws Central Excise Wed, 24 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91212