https://www.taxtmi.com/caselaws?id=154890 Rule 6 of the Cenvat Credit Rules applies only where dutiable and exempted final products are manufactured; it does not extend to a by-product. As acid oil was treated as a by-product rather than an exempted final product, reversal of 10% of its value was held unsustainable. Cenvat credit was also upheld because the movement of goods was established through invoices, vehicle details, and matching quantity and description, despite an intervening unregistered dealer. The assessee succeeded on both issues and the Revenue's challenge failed. en-us Fri, 20 Nov 2009 00:00:00 +0530 Thu, 29 Aug 2013 14:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154890 Rule 6 of the Cenvat Credit Rules applies only where dutiable and exempted final products are manufactured; it does not extend to a by-product. As acid oil was treated as a by-product rather than an exempted final product, reversal of 10% of its value was held unsustainable. Cenvat credit was also upheld because the movement of goods was established through invoices, vehicle details, and matching quantity and description, despite an intervening unregistered dealer. The assessee succeeded on both issues and the Revenue's challenge failed. Case-Laws Central Excise Fri, 20 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154890