https://www.taxtmi.com/caselaws?id=265145 The Tribunal, after detailed analysis, found in favor of the appellant in a case concerning the interpretation of Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal held that since maintaining separate accounts as per Rule 6(2) for unavoidable by-products like slag dust was impractical, Rule 6(3) did not apply. Citing legal precedents, the Tribunal waived the requirement for pre-deposit, interest, and penalty, indicating a strong prima facie case for the appellant. The appeal was listed for final disposal, emphasizing the importance of practical considerations in applying tax laws to manufacturing processes involving such unavoidable by-products. en-us Tue, 31 Mar 2015 00:00:00 +0530 Wed, 07 Oct 2015 20:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265145 The Tribunal, after detailed analysis, found in favor of the appellant in a case concerning the interpretation of Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal held that since maintaining separate accounts as per Rule 6(2) for unavoidable by-products like slag dust was impractical, Rule 6(3) did not apply. Citing legal precedents, the Tribunal waived the requirement for pre-deposit, interest, and penalty, indicating a strong prima facie case for the appellant. The appeal was listed for final disposal, emphasizing the importance of practical considerations in applying tax laws to manufacturing processes involving such unavoidable by-products. Case-Laws Central Excise Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265145