https://www.taxtmi.com/caselaws?id=240291 Rule 6 of the Cenvat Credit Rules, 2002 did not require payment of an 8% amount on Hydrol, because it arose only as an incidental by-product or residual waste during manufacture of Dextrose and was not shown to be a separately manufactured exempt final product using independent inputs. The legal position applied was that Rule 6 does not extend to exempt by-products or waste emerging incidentally in the course of manufacturing the main dutiable product. As no separate manufacture or exclusive input nexus was established, the demand was unsustainable, and the connected penalty and interest also could not survive. en-us Tue, 09 Jul 2013 00:00:00 +0530 Thu, 14 May 2015 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240291 Rule 6 of the Cenvat Credit Rules, 2002 did not require payment of an 8% amount on Hydrol, because it arose only as an incidental by-product or residual waste during manufacture of Dextrose and was not shown to be a separately manufactured exempt final product using independent inputs. The legal position applied was that Rule 6 does not extend to exempt by-products or waste emerging incidentally in the course of manufacturing the main dutiable product. As no separate manufacture or exclusive input nexus was established, the demand was unsustainable, and the connected penalty and interest also could not survive. Case-Laws Central Excise Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240291