https://www.taxtmi.com/caselaws?id=97865 Lean gas emerging inevitably during LPG manufacture may be treated, on a prima facie basis, as a by-product rather than a separately manufactured exempted product. Where an amount demanded under Rule 57CC is not characterised as duty or Modvat credit, recovery under Rule 57I or Section 11A may not be available. On this basis, and considering an undertaking to reverse credit, pre-deposit of duty and penalty may be waived and recovery stayed pending further proceedings. en-us Sat, 19 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 13:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97865 Lean gas emerging inevitably during LPG manufacture may be treated, on a prima facie basis, as a by-product rather than a separately manufactured exempted product. Where an amount demanded under Rule 57CC is not characterised as duty or Modvat credit, recovery under Rule 57I or Section 11A may not be available. On this basis, and considering an undertaking to reverse credit, pre-deposit of duty and penalty may be waived and recovery stayed pending further proceedings. Case-Laws Central Excise Sat, 19 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97865