https://www.taxtmi.com/caselaws?id=329691 Cenvat credit on duty-paid inputs is not required to be reversed merely because part of those inputs is contained in waste, refuse, by-product or scrap arising during manufacture. Rule 57D of the Central Excise Rules, 1944, read with the Board's circular dated 03.04.2000, clarifies that such credit remains admissible where the inputs are used in or in relation to manufacture of final products. On this basis, demand, interest and penalty were treated as unsustainable, and the appellate relief followed. en-us Tue, 19 Jan 2016 00:00:00 +0530 Tue, 14 Feb 2017 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329691 Cenvat credit on duty-paid inputs is not required to be reversed merely because part of those inputs is contained in waste, refuse, by-product or scrap arising during manufacture. Rule 57D of the Central Excise Rules, 1944, read with the Board's circular dated 03.04.2000, clarifies that such credit remains admissible where the inputs are used in or in relation to manufacture of final products. On this basis, demand, interest and penalty were treated as unsustainable, and the appellate relief followed. Case-Laws Central Excise Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329691