https://www.taxtmi.com/caselaws?id=1865 By-products treated as final products under the Cenvat Credit Rules, 2004 were held to attract duty in their own right, so a demand for 8% or 10% of the sale value of downstream exempt fertilizers was not sustainable once duty had already been paid on those by-products. The later payment of duty on the by-products also supported availability of credit on the inputs used in their manufacture. On limitation, disclosure of the material facts to the Department meant the extended period could not be invoked for the notice period. The matter was remanded only for verification of duty paid for the normal period and any consequential interest, and the penalty was set aside. en-us Fri, 23 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1865 By-products treated as final products under the Cenvat Credit Rules, 2004 were held to attract duty in their own right, so a demand for 8% or 10% of the sale value of downstream exempt fertilizers was not sustainable once duty had already been paid on those by-products. The later payment of duty on the by-products also supported availability of credit on the inputs used in their manufacture. On limitation, disclosure of the material facts to the Department meant the extended period could not be invoked for the notice period. The matter was remanded only for verification of duty paid for the normal period and any consequential interest, and the penalty was set aside. Case-Laws Central Excise Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1865