https://www.taxtmi.com/caselaws?id=299394 Sulphur recovered in a sulphur recovery plant was treated as a by-product of refining, not an independent final product. Crude oil refining generated sulphurous acidic gases, which were later processed to obtain sulphur, and no material showed use of any Modvatable input in the manufacture of sulphur. On those facts, Rule 57D of the Central Excise Rules, 1944 applied, so the demand raised by invoking Rule 57CC was unsustainable. en-us Fri, 27 Dec 2002 00:00:00 +0530 Mon, 13 Dec 2021 17:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299394 Sulphur recovered in a sulphur recovery plant was treated as a by-product of refining, not an independent final product. Crude oil refining generated sulphurous acidic gases, which were later processed to obtain sulphur, and no material showed use of any Modvatable input in the manufacture of sulphur. On those facts, Rule 57D of the Central Excise Rules, 1944 applied, so the demand raised by invoking Rule 57CC was unsustainable. Case-Laws Central Excise Fri, 27 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299394