https://www.taxtmi.com/caselaws?id=2635 Waste products that arise inevitably during manufacture and are neither final products nor by-products do not attract the reversal or payment mechanism under Rule 6(3)(b) of the Cenvat Credit Rules, 2002. The commentary applies this principle to garnet rejects and gypsum generated in the manufacture of ilmenite and salt, treating them as residual waste rather than marketable excisable products. On that basis, the demand for 8% of sale price was considered inapplicable, and no amount was payable on clearance of such waste products. en-us Tue, 14 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2635 Waste products that arise inevitably during manufacture and are neither final products nor by-products do not attract the reversal or payment mechanism under Rule 6(3)(b) of the Cenvat Credit Rules, 2002. The commentary applies this principle to garnet rejects and gypsum generated in the manufacture of ilmenite and salt, treating them as residual waste rather than marketable excisable products. On that basis, the demand for 8% of sale price was considered inapplicable, and no amount was payable on clearance of such waste products. Case-Laws Central Excise Tue, 14 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2635