https://www.taxtmi.com/caselaws?id=52043 An incidental by-product arising during the manufacture of oxygen and nitrogen, such as carbon dioxide free air cleared as "Zero Air", is not treated as a separate final product merely because it is occasionally compressed and sold. Rule 57CC applies only where a manufacturer produces two final products, one dutiable and one exempted; where the item is only a by-product, reversal or recovery under that rule is not attracted. The commentary also notes that where clearances are made on record and known to the revenue, the extended limitation period cannot be invoked for a demand covering earlier years. en-us Tue, 30 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 13:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52043 An incidental by-product arising during the manufacture of oxygen and nitrogen, such as carbon dioxide free air cleared as "Zero Air", is not treated as a separate final product merely because it is occasionally compressed and sold. Rule 57CC applies only where a manufacturer produces two final products, one dutiable and one exempted; where the item is only a by-product, reversal or recovery under that rule is not attracted. The commentary also notes that where clearances are made on record and known to the revenue, the extended limitation period cannot be invoked for a demand covering earlier years. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52043