https://www.taxtmi.com/caselaws?id=331399 The Appellate Tribunal upheld the decision of the Commissioner (A) in a case concerning the reversal of cenvat credit attributable to Zinc Ash. The Tribunal found that Rule 3(5) of the Cenvat Credit Rules, 2004 did not apply as the respondent had not separately cleared Zinc Ash but had it emerge during the manufacturing process. As the respondent had not availed cenvat credit for Zinc Ash, the Tribunal dismissed the Revenue's appeal, ruling that there was no basis to reverse the cenvat credit in this instance. en-us Thu, 23 Jun 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331399 The Appellate Tribunal upheld the decision of the Commissioner (A) in a case concerning the reversal of cenvat credit attributable to Zinc Ash. The Tribunal found that Rule 3(5) of the Cenvat Credit Rules, 2004 did not apply as the respondent had not separately cleared Zinc Ash but had it emerge during the manufacturing process. As the respondent had not availed cenvat credit for Zinc Ash, the Tribunal dismissed the Revenue's appeal, ruling that there was no basis to reverse the cenvat credit in this instance. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331399