https://www.taxtmi.com/caselaws?id=294559 Silver emerging incidentally as an unavoidable by-product in the pyro-metallurgical manufacture of zinc and lead was held not to involve any separate manufacturing activity. On those facts, the Tribunal stated that the by-product could not be treated as distinct manufacture for attracting Rule 57CC of the Central Excise Rules, 1944, and that credit could not be denied merely because part of the input was contained in the by-product. The Revenue's reliance on a cited Supreme Court decision was distinguished, and the demand was held not sustainable. en-us Tue, 09 Jul 2019 00:00:00 +0530 Wed, 21 Apr 2021 08:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294559 Silver emerging incidentally as an unavoidable by-product in the pyro-metallurgical manufacture of zinc and lead was held not to involve any separate manufacturing activity. On those facts, the Tribunal stated that the by-product could not be treated as distinct manufacture for attracting Rule 57CC of the Central Excise Rules, 1944, and that credit could not be denied merely because part of the input was contained in the by-product. The Revenue's reliance on a cited Supreme Court decision was distinguished, and the demand was held not sustainable. Case-Laws Central Excise Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294559