https://www.taxtmi.com/caselaws?id=265063 Lean gas generated incidentally as a by-product in the manufacture of carbon black was treated as a by-product, and Rule 6 of the Cenvat Credit Rules was held inapplicable to electricity generated from that lean gas. The Tribunal followed the reasoning that credit cannot be denied or varied merely because part of the input is contained in a by-product, and that using the by-product to generate steam or electricity does not mean the modvatable inputs were used in the manufacture of exempted goods. On that basis, the Revenue's demand was not sustainable and the matter was decided in favour of the assessee. en-us Thu, 09 Apr 2015 00:00:00 +0530 Thu, 24 Sep 2015 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265063 Lean gas generated incidentally as a by-product in the manufacture of carbon black was treated as a by-product, and Rule 6 of the Cenvat Credit Rules was held inapplicable to electricity generated from that lean gas. The Tribunal followed the reasoning that credit cannot be denied or varied merely because part of the input is contained in a by-product, and that using the by-product to generate steam or electricity does not mean the modvatable inputs were used in the manufacture of exempted goods. On that basis, the Revenue's demand was not sustainable and the matter was decided in favour of the assessee. Case-Laws Central Excise Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265063