https://www.taxtmi.com/caselaws?id=356252 Carbon dioxide emerging incidentally during manufacture of denatured alcohol, and sold as a by-product, was not treated as an intended manufactured product. The percentage-based liability under Rule 6 was applied in light of the earlier rule governing exempted products, and the existing judicial view was followed to hold that such reversal or payment provisions do not extend to exempted or unintended by-products arising in the course of manufacture. On that basis, the demand under Rule 6 was held unsustainable and the assessee succeeded. en-us Wed, 03 Jan 2018 00:00:00 +0530 Wed, 28 Feb 2018 08:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356252 Carbon dioxide emerging incidentally during manufacture of denatured alcohol, and sold as a by-product, was not treated as an intended manufactured product. The percentage-based liability under Rule 6 was applied in light of the earlier rule governing exempted products, and the existing judicial view was followed to hold that such reversal or payment provisions do not extend to exempted or unintended by-products arising in the course of manufacture. On that basis, the demand under Rule 6 was held unsustainable and the assessee succeeded. Case-Laws Central Excise Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356252