https://www.taxtmi.com/caselaws?id=53387 The Appellate Tribunal CESTAT, NEW DELHI dismissed the Revenue's appeal, ruling that the respondents were not liable to pay 8% of the price of spent sulphuric acid under Chapter X. The Tribunal determined that the spent sulphuric acid was a by-product and not the main product of the manufacturing process, citing precedents where similar demands were rejected. Consequently, the Commissioner (Appeals) correctly overturned the initial order and eliminated the demand against the respondents. en-us Thu, 11 Mar 2004 00:00:00 +0530 Wed, 13 Oct 2010 11:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53387 The Appellate Tribunal CESTAT, NEW DELHI dismissed the Revenue's appeal, ruling that the respondents were not liable to pay 8% of the price of spent sulphuric acid under Chapter X. The Tribunal determined that the spent sulphuric acid was a by-product and not the main product of the manufacturing process, citing precedents where similar demands were rejected. Consequently, the Commissioner (Appeals) correctly overturned the initial order and eliminated the demand against the respondents. Case-Laws Central Excise Thu, 11 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53387