https://www.taxtmi.com/caselaws?id=118031 Rule 57CC does not apply where copper concentrate is wholly used to manufacture copper cathode and sulphuric acid emerges only as an incidental by-product. Credit under Modvat cannot be denied or varied merely because waste, refuse, or a by-product arises, and Rule 57C operates only to the extent inputs are used in exempt final products. The emergence of sulphuric acid did not mean any part of the input was used to produce that by-product as a separate final product, so the input-output equation remained unchanged. The by-product therefore did not trigger reversal of credit or duty liability under Chapter X procedure. en-us Thu, 20 Apr 2006 00:00:00 +0530 Wed, 27 Jun 2012 18:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118031 Rule 57CC does not apply where copper concentrate is wholly used to manufacture copper cathode and sulphuric acid emerges only as an incidental by-product. Credit under Modvat cannot be denied or varied merely because waste, refuse, or a by-product arises, and Rule 57C operates only to the extent inputs are used in exempt final products. The emergence of sulphuric acid did not mean any part of the input was used to produce that by-product as a separate final product, so the input-output equation remained unchanged. The by-product therefore did not trigger reversal of credit or duty liability under Chapter X procedure. Case-Laws Central Excise Thu, 20 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118031