https://www.taxtmi.com/caselaws?id=211432 Spent sulphuric acid arising inevitably as waste or a by-product during manufacture of acid slurry was not a separate final product alongside dutiable goods, so the conditions for treating it as a second category final product under Rule 57CC were not satisfied. As the rule applies only where a manufacturer produces both dutiable and exempt or nil-rated final products and common inputs cannot be separately identified, the 8% amount on clearance could not be demanded. Denial of CENVAT credit with penalty on its clearance was therefore unwarranted. en-us Tue, 09 Aug 2011 00:00:00 +0530 Tue, 21 Feb 2012 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211432 Spent sulphuric acid arising inevitably as waste or a by-product during manufacture of acid slurry was not a separate final product alongside dutiable goods, so the conditions for treating it as a second category final product under Rule 57CC were not satisfied. As the rule applies only where a manufacturer produces both dutiable and exempt or nil-rated final products and common inputs cannot be separately identified, the 8% amount on clearance could not be demanded. Denial of CENVAT credit with penalty on its clearance was therefore unwarranted. Case-Laws Central Excise Tue, 09 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211432