https://www.taxtmi.com/caselaws?id=271092 The Tribunal ruled in favor of the appellant, a manufacturer of M.S. Ingots, in a case concerning liability under Rule 6(3) of the Cenvat Credit Rules, 2004 for clearing slag dust at nil rate of duty. The dispute centered on whether the by-product, slag dust, was subject to taxation as excisable goods and the interpretation of maintaining separate accounts for dutiable and exempted final products. The Tribunal held that as it was impractical for the appellant to segregate accounts due to the nature of the by-product, Rule 6(3) was inapplicable. Consequently, the demand for payment was set aside in favor of the appellant. en-us Fri, 20 Nov 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271092 The Tribunal ruled in favor of the appellant, a manufacturer of M.S. Ingots, in a case concerning liability under Rule 6(3) of the Cenvat Credit Rules, 2004 for clearing slag dust at nil rate of duty. The dispute centered on whether the by-product, slag dust, was subject to taxation as excisable goods and the interpretation of maintaining separate accounts for dutiable and exempted final products. The Tribunal held that as it was impractical for the appellant to segregate accounts due to the nature of the by-product, Rule 6(3) was inapplicable. Consequently, the demand for payment was set aside in favor of the appellant. Case-Laws Central Excise Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271092