https://www.taxtmi.com/caselaws?id=1243 Rule 6(3)(b) of the Cenvat Credit Rules, 2002 was held to apply only to exempted final products and not to by-products, waste or refuse arising inevitably in manufacture. On that basis, de-oiled cakes and residue cleared without duty did not attract the 8% payment requirement based on sale value, and the related demand could not be sustained. The Tribunal also held that the provision was pari materia with earlier credit scheme rules, so prior decisions excluding by-products from the payment obligation continued to apply. As a result, the connected penalty and interest did not survive. en-us Fri, 29 Dec 2006 00:00:00 +0530 Mon, 14 Apr 2008 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1243 Rule 6(3)(b) of the Cenvat Credit Rules, 2002 was held to apply only to exempted final products and not to by-products, waste or refuse arising inevitably in manufacture. On that basis, de-oiled cakes and residue cleared without duty did not attract the 8% payment requirement based on sale value, and the related demand could not be sustained. The Tribunal also held that the provision was pari materia with earlier credit scheme rules, so prior decisions excluding by-products from the payment obligation continued to apply. As a result, the connected penalty and interest did not survive. Case-Laws Central Excise Fri, 29 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1243