https://www.taxtmi.com/caselaws?id=277189 Section 7(1)(b) of the KGST Act was treated as attaching compounding relief to the mechanised crushing unit itself, rather than limiting it to granite metals as a product. On that reading, M-sand generated as a by-product in the same covered unit could not be separated out to deny the benefit, absent an express statutory exclusion. The Court noted that the separate schedule classification of M-sand was not decided in the revision. The revision was rejected, and the Tribunal's view extending compounding treatment to both the main product and the by-product was left undisturbed. en-us Thu, 25 Nov 2010 00:00:00 +0530 Fri, 28 Dec 2018 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277189 Section 7(1)(b) of the KGST Act was treated as attaching compounding relief to the mechanised crushing unit itself, rather than limiting it to granite metals as a product. On that reading, M-sand generated as a by-product in the same covered unit could not be separated out to deny the benefit, absent an express statutory exclusion. The Court noted that the separate schedule classification of M-sand was not decided in the revision. The revision was rejected, and the Tribunal's view extending compounding treatment to both the main product and the by-product was left undisturbed. Case-Laws Service Tax Thu, 25 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277189