https://www.taxtmi.com/caselaws?id=240207 Rule 6(2) and Rule 6(3) of the Cenvat Credit Rules, 2004 apply only where common inputs or input services on which credit has been taken are used for both dutiable and exempted final products and separate accounts are not maintained. The text states that the notices did not identify any such common inputs or input services for iron ore fines and coal fines, and that the provisions do not extend to exempted goods arising as unavoidable waste or by-products. On that basis, invocation of Rule 6(3), together with the demand and penalty, was unsustainable, and the orders setting aside the demands were affirmed. en-us Mon, 12 Aug 2013 00:00:00 +0530 Thu, 28 Nov 2013 11:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240207 Rule 6(2) and Rule 6(3) of the Cenvat Credit Rules, 2004 apply only where common inputs or input services on which credit has been taken are used for both dutiable and exempted final products and separate accounts are not maintained. The text states that the notices did not identify any such common inputs or input services for iron ore fines and coal fines, and that the provisions do not extend to exempted goods arising as unavoidable waste or by-products. On that basis, invocation of Rule 6(3), together with the demand and penalty, was unsustainable, and the orders setting aside the demands were affirmed. Case-Laws Central Excise Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240207