https://www.taxtmi.com/caselaws?id=355398 Steam generated from burning off gases or lean gases was treated as a final product only because it arose from a separate, subsequent process after carbon black manufacture, not from direct use of the duty-paid input in steam production. On that footing, Rule 57C and Rule 57CC of the Central Excise Rules, 1944 did not require reversal or denial of input credit on carbon black feed stock, because the input was wholly consumed in manufacturing carbon black and the later steam-making stage used only by-product gases or waste. Rule 57D therefore protected the credit and the full input credit remained available. en-us Thu, 30 Nov 2017 00:00:00 +0530 Tue, 25 Dec 2018 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355398 Steam generated from burning off gases or lean gases was treated as a final product only because it arose from a separate, subsequent process after carbon black manufacture, not from direct use of the duty-paid input in steam production. On that footing, Rule 57C and Rule 57CC of the Central Excise Rules, 1944 did not require reversal or denial of input credit on carbon black feed stock, because the input was wholly consumed in manufacturing carbon black and the later steam-making stage used only by-product gases or waste. Rule 57D therefore protected the credit and the full input credit remained available. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355398