https://www.taxtmi.com/caselaws?id=209472 Rule 6 of the Cenvat Credit Rules, 2002 was held inapplicable where hydrochloric acid was used entirely in the manufacture of the dutiable final product, gelatin, and the exempted mother liquor emerged only inevitably as a by-product or waste. The Court reasoned that no separate quantity of input was deliberately used for the exempt product, so the mere later use of the by-product to make an exempted product did not trigger reversal or payment under Rule 6. In such circumstances, separate accounts for input attributable to the exempted product were not required, and insisting on an additional percentage on its value would amount to double taxation of the same input. en-us Thu, 09 Sep 2010 00:00:00 +0530 Mon, 01 Jun 2026 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209472 Rule 6 of the Cenvat Credit Rules, 2002 was held inapplicable where hydrochloric acid was used entirely in the manufacture of the dutiable final product, gelatin, and the exempted mother liquor emerged only inevitably as a by-product or waste. The Court reasoned that no separate quantity of input was deliberately used for the exempt product, so the mere later use of the by-product to make an exempted product did not trigger reversal or payment under Rule 6. In such circumstances, separate accounts for input attributable to the exempted product were not required, and insisting on an additional percentage on its value would amount to double taxation of the same input. Case-Laws Central Excise Thu, 09 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209472