https://www.taxtmi.com/caselaws?id=238343 The High Court upheld the Tribunal's decision in favor of the respondent in a case involving the interpretation of Cenvat Credit Rules, 2004 regarding availing credit on inputs used for manufacturing exempted byproducts/wastes. The Court found that the respondent was entitled to claim Cenvat credit on the inputs used, considering precedents from the Bombay High Court and the Gujarat High Court. The Court also emphasized the incidental nature of waste production during manufacturing and upheld the Tribunal's decision based on statutory provisions and past judicial decisions. en-us Wed, 09 Jan 2013 00:00:00 +0530 Wed, 05 Apr 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238343 The High Court upheld the Tribunal's decision in favor of the respondent in a case involving the interpretation of Cenvat Credit Rules, 2004 regarding availing credit on inputs used for manufacturing exempted byproducts/wastes. The Court found that the respondent was entitled to claim Cenvat credit on the inputs used, considering precedents from the Bombay High Court and the Gujarat High Court. The Court also emphasized the incidental nature of waste production during manufacturing and upheld the Tribunal's decision based on statutory provisions and past judicial decisions. Case-Laws Central Excise Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238343