https://www.taxtmi.com/caselaws?id=442789 The Court held that no substantial question of law arose because the dispute had already been concluded by an earlier binding decision on the same issue. It applied the principle that where the exempt product necessarily emerges in the manufacture of the dutiable final product and cannot be avoided by using a lesser quantity of inputs, the claimed input-based liability does not survive as a fresh legal question. As the governing issue was already settled, the challenge to the order under appeal was rejected and the appeal was dismissed as meritless. en-us Wed, 23 Aug 2023 00:00:00 +0530 Mon, 11 Sep 2023 08:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442789 The Court held that no substantial question of law arose because the dispute had already been concluded by an earlier binding decision on the same issue. It applied the principle that where the exempt product necessarily emerges in the manufacture of the dutiable final product and cannot be avoided by using a lesser quantity of inputs, the claimed input-based liability does not survive as a fresh legal question. As the governing issue was already settled, the challenge to the order under appeal was rejected and the appeal was dismissed as meritless. Case-Laws Central Excise Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442789