https://www.taxtmi.com/caselaws?id=259015 Cocoa shells arising unavoidably during manufacture of cocoa butter and cocoa powder were treated as by-product or waste, not as separately manufactured exempted goods. On that basis, the obligation to pay an amount linked to exempted goods under Rule 6 of the Cenvat Credit Rules, 2004 was not attracted. The demand and penalty were therefore unsustainable, and the payment mechanism for exempted goods did not apply to the incidental emergence of cocoa shells in the manufacturing process. en-us Tue, 10 Mar 2015 00:00:00 +0530 Wed, 07 Oct 2015 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259015 Cocoa shells arising unavoidably during manufacture of cocoa butter and cocoa powder were treated as by-product or waste, not as separately manufactured exempted goods. On that basis, the obligation to pay an amount linked to exempted goods under Rule 6 of the Cenvat Credit Rules, 2004 was not attracted. The demand and penalty were therefore unsustainable, and the payment mechanism for exempted goods did not apply to the incidental emergence of cocoa shells in the manufacturing process. Case-Laws Central Excise Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259015