https://www.taxtmi.com/caselaws?id=48920 Treatment of by-products cleared at nil rate of duty required fresh adjudication because the record did not contain a conclusive finding on whether the goods were in fact by-products of the manufacturing process. A Board circular dated 16-10-2001 clarified the credit position where a manufacturer does not maintain separate accounts or pay the prescribed amount in relation to exempted goods, and indicated the recovery mechanism under the relevant rule. In view of that clarification and the absence of a definite factual finding, the demand and penalty were set aside and the matter was remanded to the Commissioner for a fresh order in accordance with the circular. en-us Fri, 24 May 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48920 Treatment of by-products cleared at nil rate of duty required fresh adjudication because the record did not contain a conclusive finding on whether the goods were in fact by-products of the manufacturing process. A Board circular dated 16-10-2001 clarified the credit position where a manufacturer does not maintain separate accounts or pay the prescribed amount in relation to exempted goods, and indicated the recovery mechanism under the relevant rule. In view of that clarification and the absence of a definite factual finding, the demand and penalty were set aside and the matter was remanded to the Commissioner for a fresh order in accordance with the circular. Case-Laws Central Excise Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48920