https://www.taxtmi.com/caselaws?id=175691 Incidental by-products arising in the manufacture of a main dutiable product are not to be treated as final products for Rule 6(3)(b) of the CENVAT Credit Rules, 2002. On that basis, the requirement to pay 8% of the sale price of such exempt by-products was held inapplicable, and credit attributable to inputs used in relation to them was not denied. The distinction between intended final products and by-products or fall-outs was accepted for CENVAT purposes, and the assessee's credit position was upheld. en-us Tue, 28 Feb 2006 00:00:00 +0530 Sat, 02 Jan 2016 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175691 Incidental by-products arising in the manufacture of a main dutiable product are not to be treated as final products for Rule 6(3)(b) of the CENVAT Credit Rules, 2002. On that basis, the requirement to pay 8% of the sale price of such exempt by-products was held inapplicable, and credit attributable to inputs used in relation to them was not denied. The distinction between intended final products and by-products or fall-outs was accepted for CENVAT purposes, and the assessee's credit position was upheld. Case-Laws Central Excise Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175691