https://www.taxtmi.com/caselaws?id=124643 Inputs contained in waste or by-product cleared during manufacture may still attract credit treatment, and Rule 6 of the Cenvat Credit Rules, 2002 was treated as inapplicable on the stated facts where Malt Roots emerged only as waste in the manufacture of Barley Malt. On that basis, and relying on CBEC manual instructions, the Tribunal found a strong prima facie case in favour of the applicant and granted waiver of pre-deposit with stay. The operative point is that where the disputed clearance arises as waste or by-product in the course of manufacture, interim relief may follow if the assessee establishes a strong prima facie case. en-us Tue, 05 Aug 2008 00:00:00 +0530 Wed, 03 Oct 2012 16:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124643 Inputs contained in waste or by-product cleared during manufacture may still attract credit treatment, and Rule 6 of the Cenvat Credit Rules, 2002 was treated as inapplicable on the stated facts where Malt Roots emerged only as waste in the manufacture of Barley Malt. On that basis, and relying on CBEC manual instructions, the Tribunal found a strong prima facie case in favour of the applicant and granted waiver of pre-deposit with stay. The operative point is that where the disputed clearance arises as waste or by-product in the course of manufacture, interim relief may follow if the assessee establishes a strong prima facie case. Case-Laws Central Excise Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124643