https://www.taxtmi.com/caselaws?id=329162 Coke fines arising incidentally during manufacture of iron and steel products were treated as process waste or by-product, not as a separately manufactured exempt final product. The Tribunal applied the principle that Rule 6(3)(b) of the Cenvat Credit Rules, 2004 is not attracted where inputs are contained in waste, refuse or by-product emerging in the course of manufacture, and credit remains admissible when inputs are used in or in relation to manufacture. On that reasoning, no reversal or amount based on the value of the coke fines was payable. en-us Wed, 08 Jun 2016 00:00:00 +0530 Mon, 01 Jun 2026 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329162 Coke fines arising incidentally during manufacture of iron and steel products were treated as process waste or by-product, not as a separately manufactured exempt final product. The Tribunal applied the principle that Rule 6(3)(b) of the Cenvat Credit Rules, 2004 is not attracted where inputs are contained in waste, refuse or by-product emerging in the course of manufacture, and credit remains admissible when inputs are used in or in relation to manufacture. On that reasoning, no reversal or amount based on the value of the coke fines was payable. Case-Laws Central Excise Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329162