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TMI Blog2015 (9) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... - - Dated:- 18-6-2015 - R. Sudhakar And K. B. K. Vasuki, JJ. For the Appellant : Mr A P Srinivas For the Respondent : Mr Ponnambala Thiyagarajan, Mr P R Renganath for M/s Raghavan JUDGMENT ( Delivered By R. Sudhakar, J. ) Aggrieved by the common order passed by the Tribunal in dismissing the appeals filed by the Revenue, the Revenue/appellant is before this Court by filing the present appeals. The common issue that arises for consideration in the above appeals is whether the assessee is entitled to the credit of duty taken on the inputs, when the final product was cleared at nil rate of duty. 2. It is seen that the issue involved in the above appeals is arising out of the common order passed by the Tribunal. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which were filed by the respondents in the courts below. It is also a common case of the parties that Hindustan Zinc Limited and Birla Copper were established to produce zinc and copper respectively and not for the production of sulphuric acid. It was argued by the learned Counsel for the respondents, which could not be disputed by the learned Solicitor General, that emergence of sulphur dioxide in the calcination process of concentrated ore is a technological necessity and then conversion of the same into sulphuric acid as a non-polluting measure cannot elevate the sulphuric acid to the status of final product. Technologically, commercially and in common parlance, sulphuric acid is treated as a by-product in extraction of non-ferrous met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y shall not be denied or varied on the ground that part of the inputs contained in any waste, refuse or by-product arising during the manufacture of the final product, or that the inputs have become waste during the course of manufacture of the final product. It also states that it is of no consequence whether the by-product such as waste, refuse or by-product is exempt from the whole of the duty of excise leviable thereon or chargeable to nil rate of duty or is specified as a final product. 15. In the present case, as the Spent Sulphuric Acid is not a final product, as has been held in the decision of the Supreme Court and assuming it is a waste, refuse or by-product, it is chargeable to nil rate of duty, Rule 57D provides for taking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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