https://www.taxtmi.com/caselaws?id=482 Rule 57CC applies only where the same input is used to manufacture both dutiable and exempt final products, and it cannot be invoked merely because a by-product emerges incidentally during manufacture. Copper concentrate was wholly consumed in producing copper cathode, while sulphuric acid arose inevitably as a by-product of the smelting process. The by-product was not a separately manufactured exempt final product, and Rules 57C and 57D did not permit denial or variation of credit on that basis. Accordingly, the demand to pay 8% on clearance of sulphuric acid was unsustainable. en-us Thu, 20 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=482 Rule 57CC applies only where the same input is used to manufacture both dutiable and exempt final products, and it cannot be invoked merely because a by-product emerges incidentally during manufacture. Copper concentrate was wholly consumed in producing copper cathode, while sulphuric acid arose inevitably as a by-product of the smelting process. The by-product was not a separately manufactured exempt final product, and Rules 57C and 57D did not permit denial or variation of credit on that basis. Accordingly, the demand to pay 8% on clearance of sulphuric acid was unsustainable. Case-Laws Central Excise Thu, 20 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=482