https://www.taxtmi.com/caselaws?id=78486 Rule 6(3)(b) of the Cenvat Credit Rules, 2002 was held inapplicable where exempt goods arose only as unavoidable by-products in the manufacture of the intended dutiable product. The tribunal noted that liquid glucose was the principal product, while gluten and spent carbon emerged incidentally during processing of wheat and rice, and common inputs were used for the dutiable output rather than as inputs for separately intended exempt products. Because the case was unlike one involving two distinct finished products manufactured from common inputs, the demand based on exempt clearances was not sustainable and the Revenue's challenge failed. en-us Thu, 18 Mar 2010 00:00:00 +0530 Sat, 20 Nov 2010 11:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78486 Rule 6(3)(b) of the Cenvat Credit Rules, 2002 was held inapplicable where exempt goods arose only as unavoidable by-products in the manufacture of the intended dutiable product. The tribunal noted that liquid glucose was the principal product, while gluten and spent carbon emerged incidentally during processing of wheat and rice, and common inputs were used for the dutiable output rather than as inputs for separately intended exempt products. Because the case was unlike one involving two distinct finished products manufactured from common inputs, the demand based on exempt clearances was not sustainable and the Revenue's challenge failed. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78486