https://www.taxtmi.com/caselaws?id=245182 Rule 6 of the Cenvat Credit Rules, 2004 was considered in relation to sludge emerging as a waste or by-product from an effluent treatment plant, with the view that such sludge was not the intended manufactured output but a residual product. On that basis, the document notes reliance on the principle that Rule 6 does not apply to exempt by-products or waste arising in the manufacturing process. A prima facie case for complete waiver of pre-deposit of duty, interest and penalty was found, and the stay application was allowed. en-us Thu, 05 Sep 2013 00:00:00 +0530 Sat, 22 Mar 2014 06:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245182 Rule 6 of the Cenvat Credit Rules, 2004 was considered in relation to sludge emerging as a waste or by-product from an effluent treatment plant, with the view that such sludge was not the intended manufactured output but a residual product. On that basis, the document notes reliance on the principle that Rule 6 does not apply to exempt by-products or waste arising in the manufacturing process. A prima facie case for complete waiver of pre-deposit of duty, interest and penalty was found, and the stay application was allowed. Case-Laws Central Excise Thu, 05 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245182