2008 (12) TMI 46 - HC - Central Excise

Whether 8% of the amount is required to be discharged, before removal of by products/subsidiary products when such products are exempted from whole of duty – held that in case of common inputs used in dutiable and exempted goods, liability to pay 8/10% not arise for waste - Larger Bench decision of the CESTAT Mumbai is beyond the scope of reference where decision of Tribunal in the case of Binani Zinc Limited was approved by the larger Bench – petition succeeds