https://www.taxtmi.com/caselaws?id=402057 Sulphuric acid emerging as a technological by-product in zinc manufacture was treated as not attracting reversal under Rule 6(3)(i) of the Cenvat Credit Rules, 2004. The stated legal position was that a by-product arising in the course of manufacture does not become liable merely because it is cleared without duty, and the attempted distinction between common inputs and common input services was not accepted. Earlier Supreme Court and later appellate rulings were noted as supporting the same treatment for by-products and common input services. On that basis, the demand on sulphuric acid was said to be unsustainable. en-us Wed, 09 Dec 2020 00:00:00 +0530 Tue, 22 Dec 2020 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402057 Sulphuric acid emerging as a technological by-product in zinc manufacture was treated as not attracting reversal under Rule 6(3)(i) of the Cenvat Credit Rules, 2004. The stated legal position was that a by-product arising in the course of manufacture does not become liable merely because it is cleared without duty, and the attempted distinction between common inputs and common input services was not accepted. Earlier Supreme Court and later appellate rulings were noted as supporting the same treatment for by-products and common input services. On that basis, the demand on sulphuric acid was said to be unsustainable. Case-Laws Central Excise Wed, 09 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402057