https://www.taxtmi.com/caselaws?id=165072 Duty-paid copper concentrate used wholly to manufacture dutiable copper anodes could not be treated as a common input for sulphuric and phosphoric acid manufactured later from sulphur-di-oxide and other chemicals. The scheme governing exempted final products applied to common inputs used in both dutiable and exempted final products, whereas this process involved a dutiable final product and by-products or intermediate products. Rule 57D continued to protect credit where part of the input was contained in a by-product arising during manufacture, and that protection was not displaced by Rule 57AD or Rule 6. Accordingly, proportionate reversal or an 8% demand was not sustainable, and the demand, interest and penalty were set aside. en-us Mon, 12 Apr 2004 00:00:00 +0530 Wed, 19 Jun 2024 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165072 Duty-paid copper concentrate used wholly to manufacture dutiable copper anodes could not be treated as a common input for sulphuric and phosphoric acid manufactured later from sulphur-di-oxide and other chemicals. The scheme governing exempted final products applied to common inputs used in both dutiable and exempted final products, whereas this process involved a dutiable final product and by-products or intermediate products. Rule 57D continued to protect credit where part of the input was contained in a by-product arising during manufacture, and that protection was not displaced by Rule 57AD or Rule 6. Accordingly, proportionate reversal or an 8% demand was not sustainable, and the demand, interest and penalty were set aside. Case-Laws Central Excise Mon, 12 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165072