https://www.taxtmi.com/caselaws?id=263852 The High Court upheld the order of the Commissioner (Appeals) and the Tribunal, ruling in favor of the assessee and against the Revenue. The Court applied Rule 57D, allowing credit for duty on inputs even when the final product is cleared at a nil rate of duty. Emphasizing the Supreme Court's decision, the Court concluded that spent sulphuric acid, as a by-product, should not be denied credit. The judgment reaffirmed the entitlement to credit under Rule 57D, particularly in cases where the final product is cleared at nil duty rate. en-us Thu, 18 Jun 2015 00:00:00 +0530 Fri, 11 Sep 2015 07:59:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263852 The High Court upheld the order of the Commissioner (Appeals) and the Tribunal, ruling in favor of the assessee and against the Revenue. The Court applied Rule 57D, allowing credit for duty on inputs even when the final product is cleared at a nil rate of duty. Emphasizing the Supreme Court's decision, the Court concluded that spent sulphuric acid, as a by-product, should not be denied credit. The judgment reaffirmed the entitlement to credit under Rule 57D, particularly in cases where the final product is cleared at nil duty rate. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263852