https://www.taxtmi.com/caselaws?id=2677 Rule 6(3)(b) of the Cenvat Credit Rules, 2002 did not apply to enriched press mud and vermi compost prepared from press mud, because press mud was only a waste product arising incidentally in the manufacture of sugar and molasses, not a final product manufactured from common inputs. As the provision targets final products produced using common inputs, no liability could be fastened on the biofertilizers derived from such waste. The demand was therefore unsustainable and was set aside in favour of the assessee. en-us Mon, 20 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2677 Rule 6(3)(b) of the Cenvat Credit Rules, 2002 did not apply to enriched press mud and vermi compost prepared from press mud, because press mud was only a waste product arising incidentally in the manufacture of sugar and molasses, not a final product manufactured from common inputs. As the provision targets final products produced using common inputs, no liability could be fastened on the biofertilizers derived from such waste. The demand was therefore unsustainable and was set aside in favour of the assessee. Case-Laws Central Excise Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2677