https://www.taxtmi.com/caselaws?id=53326 Modvat credit on LDO used in smelting for manufacture of zinc and lead could not be denied merely because Sulphur Di-oxide arose as a by-product and was later converted into exempt Sulphuric Acid. Rule 57D(1) protected the credit where the input was used in the dutiable principal manufacture and the exempt product was not manufactured from that input in the sense required by Rule 57C. The conscious routing of the by-product to a Sulphuric Acid plant did not establish use of LDO in the exempt product, so proportionate reversal was not warranted. en-us Fri, 30 Jan 2004 00:00:00 +0530 Wed, 26 Jun 2024 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53326 Modvat credit on LDO used in smelting for manufacture of zinc and lead could not be denied merely because Sulphur Di-oxide arose as a by-product and was later converted into exempt Sulphuric Acid. Rule 57D(1) protected the credit where the input was used in the dutiable principal manufacture and the exempt product was not manufactured from that input in the sense required by Rule 57C. The conscious routing of the by-product to a Sulphuric Acid plant did not establish use of LDO in the exempt product, so proportionate reversal was not warranted. Case-Laws Central Excise Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53326