https://www.taxtmi.com/caselaws?id=247326 The writ petitions at the show-cause stage were maintainable because the challenge extended beyond the notices to the vires of the credit provisions, and the same issue was already before the appellate forum; the objection of prematurity was therefore rejected. On the substantive issue, Rule 57CC of the Central Excise Rules, 1944 and Rule 6 of the Cenvat Credit Rules, 2004 did not apply to sulphuric acid that arose only as a technological by-product in the manufacture of zinc or copper, since no common input was used to produce it as an independent final product. Credit could not be reversed, and the 8% payment was not attracted; the Revenue's appeals failed. en-us Tue, 06 May 2014 00:00:00 +0530 Thu, 16 Jun 2022 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247326 The writ petitions at the show-cause stage were maintainable because the challenge extended beyond the notices to the vires of the credit provisions, and the same issue was already before the appellate forum; the objection of prematurity was therefore rejected. On the substantive issue, Rule 57CC of the Central Excise Rules, 1944 and Rule 6 of the Cenvat Credit Rules, 2004 did not apply to sulphuric acid that arose only as a technological by-product in the manufacture of zinc or copper, since no common input was used to produce it as an independent final product. Credit could not be reversed, and the 8% payment was not attracted; the Revenue's appeals failed. Case-Laws Central Excise Tue, 06 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247326