https://www.taxtmi.com/caselaws?id=209203 CENVAT credit on iron ore pellets was not required to be reversed where pellets below 6 mm were segregated during screening and cleared as waste on payment of duty. The Tribunal treated the segregated material as waste or refuse arising in the course of manufacture, not as an input cleared as such, and held that screening formed part of the manufacturing process. It applied the principle that credit is preserved where part of the inputs becomes waste or refuse in or in relation to manufacture, and found Rule 57AB inapplicable. The credit was upheld and no reversal was required. en-us Thu, 17 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209203 CENVAT credit on iron ore pellets was not required to be reversed where pellets below 6 mm were segregated during screening and cleared as waste on payment of duty. The Tribunal treated the segregated material as waste or refuse arising in the course of manufacture, not as an input cleared as such, and held that screening formed part of the manufacturing process. It applied the principle that credit is preserved where part of the inputs becomes waste or refuse in or in relation to manufacture, and found Rule 57AB inapplicable. The credit was upheld and no reversal was required. Case-Laws Central Excise Thu, 17 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209203