https://www.taxtmi.com/caselaws?id=52135 Waste sludge arising incidentally during paper manufacture was treated as a residue or by-product, not the final excisable product, because it was not what the assessee set out to manufacture. Its sale did not change that character. Where the material falls within Rule 57D(1), Modvat credit remains available and the recovery mechanism under Rule 57CC cannot be applied to the same transactions. The two provisions must be read harmoniously so that one does not defeat the operation of the other. en-us Tue, 30 Sep 2003 00:00:00 +0530 Fri, 01 Oct 2010 15:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52135 Waste sludge arising incidentally during paper manufacture was treated as a residue or by-product, not the final excisable product, because it was not what the assessee set out to manufacture. Its sale did not change that character. Where the material falls within Rule 57D(1), Modvat credit remains available and the recovery mechanism under Rule 57CC cannot be applied to the same transactions. The two provisions must be read harmoniously so that one does not defeat the operation of the other. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52135