https://www.taxtmi.com/caselaws?id=118564 Corex Gas arising during the manufacture of Hot Rolled Coils was treated as an off gas and by-product because it emerged as a technological necessity in the production process and had been recognised in the environmental record as such. The reasoning relied on earlier treatment of similar emergent products, including lean gas and non-granulated slag, to show that goods arising incidentally in manufacture are not to be treated as final products merely because they are cleared at nil duty. On that basis, the credit reversal and percentage-based demand under Rule 57CC, Rule 57AD and Rule 6(3) were stated to be inapplicable to the by-product. en-us Wed, 19 Jul 2006 00:00:00 +0530 Fri, 01 Mar 2024 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118564 Corex Gas arising during the manufacture of Hot Rolled Coils was treated as an off gas and by-product because it emerged as a technological necessity in the production process and had been recognised in the environmental record as such. The reasoning relied on earlier treatment of similar emergent products, including lean gas and non-granulated slag, to show that goods arising incidentally in manufacture are not to be treated as final products merely because they are cleared at nil duty. On that basis, the credit reversal and percentage-based demand under Rule 57CC, Rule 57AD and Rule 6(3) were stated to be inapplicable to the by-product. Case-Laws Central Excise Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118564