https://www.taxtmi.com/caselaws?id=1121 Rule 6 of the Cenvat Credit Rules was treated as inapplicable where spent sulphuric acid arose only as a by-product in chlorine manufacture and was transferred to a sister unit for captive use under Chapter X procedure against CT2 certificate. Because the transfer was not a sale to a third party, the Tribunal held the reversal requirement, read pari materia with the erstwhile Modvat reversal provision, did not arise. The demand for 8% reversal was therefore unsustainable, and the by-product's movement within the same assessee's units did not trigger the reversal obligation. en-us Mon, 11 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1121 Rule 6 of the Cenvat Credit Rules was treated as inapplicable where spent sulphuric acid arose only as a by-product in chlorine manufacture and was transferred to a sister unit for captive use under Chapter X procedure against CT2 certificate. Because the transfer was not a sale to a third party, the Tribunal held the reversal requirement, read pari materia with the erstwhile Modvat reversal provision, did not arise. The demand for 8% reversal was therefore unsustainable, and the by-product's movement within the same assessee's units did not trigger the reversal obligation. Case-Laws Central Excise Mon, 11 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1121