https://www.taxtmi.com/caselaws?id=176761 Saw dust generated incidentally during trimming and sanding in the manufacture of dutiable particle board was treated as waste, not as a final product. The rule requiring payment or reversal for common inputs used in exempted final products did not apply because no exempted final product was manufactured from the common inputs; only refuse or by-product emerged in the course of manufacture. Accordingly, no amount was payable under Rule 6(3)(b) of the CENVAT Credit Rules, 2004 in respect of the saw dust. en-us Tue, 28 Apr 2015 00:00:00 +0530 Sat, 13 Feb 2016 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176761 Saw dust generated incidentally during trimming and sanding in the manufacture of dutiable particle board was treated as waste, not as a final product. The rule requiring payment or reversal for common inputs used in exempted final products did not apply because no exempted final product was manufactured from the common inputs; only refuse or by-product emerged in the course of manufacture. Accordingly, no amount was payable under Rule 6(3)(b) of the CENVAT Credit Rules, 2004 in respect of the saw dust. Case-Laws Central Excise Tue, 28 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176761