https://www.taxtmi.com/caselaws?id=265874 Slag arising unavoidably during manufacture was treated as waste or refuse, not as a separate exempt final product, and the applicable departmental instructions recognised that Cenvat credit remains admissible for inputs contained in waste, refuse or by-products. Applying the settled legal position, including the cited Supreme Court authority, the obligation to pay 10% of the value of such waste under Rule 6(3)(i) of the Cenvat Credit Rules, 2004 was found not to arise where the clearance was of manufacturing waste. The demand was held unsustainable and the assessee succeeded. en-us Thu, 07 May 2015 00:00:00 +0530 Mon, 15 Feb 2016 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265874 Slag arising unavoidably during manufacture was treated as waste or refuse, not as a separate exempt final product, and the applicable departmental instructions recognised that Cenvat credit remains admissible for inputs contained in waste, refuse or by-products. Applying the settled legal position, including the cited Supreme Court authority, the obligation to pay 10% of the value of such waste under Rule 6(3)(i) of the Cenvat Credit Rules, 2004 was found not to arise where the clearance was of manufacturing waste. The demand was held unsustainable and the assessee succeeded. Case-Laws Central Excise Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265874