https://www.taxtmi.com/caselaws?id=758593 Captive use of oxygen in the manufacture of copper products was treated as eligible for exemption under Notification No. 67/95-CE where sulphuric acid emerged only as an incidental by-product of the process. The analysis followed the settled position that sulphuric acid generated during processing of sulphur dioxide is not the final product of the manufacturing activity, and relied on the principles recognised in Hindustan Zinc and Sterlite Industries. The Tribunal's factual findings were found consistent with the evidence and not perverse, so the exemption could not be denied merely because the by-product was cleared at nil rate and the duty demand was unsustainable. en-us Tue, 03 Sep 2024 00:00:00 +0530 Mon, 16 Sep 2024 18:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758593 Captive use of oxygen in the manufacture of copper products was treated as eligible for exemption under Notification No. 67/95-CE where sulphuric acid emerged only as an incidental by-product of the process. The analysis followed the settled position that sulphuric acid generated during processing of sulphur dioxide is not the final product of the manufacturing activity, and relied on the principles recognised in Hindustan Zinc and Sterlite Industries. The Tribunal's factual findings were found consistent with the evidence and not perverse, so the exemption could not be denied merely because the by-product was cleared at nil rate and the duty demand was unsustainable. Case-Laws Central Excise Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758593