https://www.taxtmi.com/caselaws?id=245067 CENVAT credit on cotton inputs remained admissible where cotton waste arose only as a by-product during manufacture of cotton fabrics, because the inputs were used in or in relation to the manufacture of the final product. The Board circular was applied to confirm that credit cannot be denied merely because waste, refuse, or a by-product emerges in the manufacturing process. On that basis, reversal of credit was not required and the impugned order was held unsustainable, with consequential relief following. en-us Mon, 11 Nov 2013 00:00:00 +0530 Wed, 19 Mar 2014 06:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245067 CENVAT credit on cotton inputs remained admissible where cotton waste arose only as a by-product during manufacture of cotton fabrics, because the inputs were used in or in relation to the manufacture of the final product. The Board circular was applied to confirm that credit cannot be denied merely because waste, refuse, or a by-product emerges in the manufacturing process. On that basis, reversal of credit was not required and the impugned order was held unsustainable, with consequential relief following. Case-Laws Central Excise Mon, 11 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245067