https://www.taxtmi.com/caselaws?id=125176 Press mud arising in sugar manufacture was treated as waste and held to be non-excisable, so it did not qualify as an exempted final product for Rule 6(3)(b) of the Cenvat Credit Rules, 2002/2004. Because the rule applies only where common inputs are used in manufacturing final products, that requirement was not met where the material was merely waste later used to make vermi compost. The demand, penalty and interest were therefore not sustainable, and the duty demand was set aside. en-us Mon, 23 Jun 2008 00:00:00 +0530 Tue, 10 Apr 2018 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125176 Press mud arising in sugar manufacture was treated as waste and held to be non-excisable, so it did not qualify as an exempted final product for Rule 6(3)(b) of the Cenvat Credit Rules, 2002/2004. Because the rule applies only where common inputs are used in manufacturing final products, that requirement was not met where the material was merely waste later used to make vermi compost. The demand, penalty and interest were therefore not sustainable, and the duty demand was set aside. Case-Laws Central Excise Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125176