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Issues: Whether an assessee manufacturing paper and paperboard was required to reverse 8%/10% of the value of sludge and waste under Sub-rule (3) of Rule 6 of the Cenvat Credit Rules, 2004.
Analysis: The issue was treated as already settled by the Tribunal in the assessee's own case. On that basis, the Tribunal followed the earlier decision and held that the impugned demand could not be sustained.
Conclusion: The requirement to reverse the amount under Sub-rule (3) of Rule 6 of the Cenvat Credit Rules, 2004 was not applicable on the facts, and the appeal succeeded.
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