https://www.taxtmi.com/caselaws?id=261220 Credit of duty on sulphuric acid could not be denied under Rule 57C where spent sulphuric acid emerged only as a by-product in manufacture. The court treated the spent sulphuric acid as a by-product, not the final product, and held that its emergence did not alter the character of the manufacturing inputs. Rule 57D protected credit even when input content was present in waste, refuse or by-products, regardless of whether the by-product was exempt or cleared at nil duty. As the spent sulphuric acid was cleared partly under exemption and partly on duty, reversal of credit was not justified and the assessee's credit claim was upheld. en-us Thu, 18 Jun 2015 00:00:00 +0530 Sat, 03 Oct 2015 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261220 Credit of duty on sulphuric acid could not be denied under Rule 57C where spent sulphuric acid emerged only as a by-product in manufacture. The court treated the spent sulphuric acid as a by-product, not the final product, and held that its emergence did not alter the character of the manufacturing inputs. Rule 57D protected credit even when input content was present in waste, refuse or by-products, regardless of whether the by-product was exempt or cleared at nil duty. As the spent sulphuric acid was cleared partly under exemption and partly on duty, reversal of credit was not justified and the assessee's credit claim was upheld. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261220