https://www.taxtmi.com/caselaws?id=171931 The Bombay High Court treated the questions on whether Ammonium Sulphate emerging during manufacture of MNI was a by-product or final product, and whether Rule 57CC of the Central Excise Rules, 1944 applied to exempted or nil-rated products, as academic because both issues had already been decided against the revenue in an earlier judgment. No fresh merits adjudication was undertaken in this proceeding. The application was therefore disposed of as academic, the rule was discharged, and no order as to costs was made. en-us Wed, 04 Feb 2009 00:00:00 +0530 Mon, 10 Aug 2015 18:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171931 The Bombay High Court treated the questions on whether Ammonium Sulphate emerging during manufacture of MNI was a by-product or final product, and whether Rule 57CC of the Central Excise Rules, 1944 applied to exempted or nil-rated products, as academic because both issues had already been decided against the revenue in an earlier judgment. No fresh merits adjudication was undertaken in this proceeding. The application was therefore disposed of as academic, the rule was discharged, and no order as to costs was made. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171931