https://www.taxtmi.com/caselaws?id=331508 The appeal involved a dispute over the applicability of Rule 6 of the Cenvat Credit Rules, 2004 to waste products arising during the manufacturing of dutiable final products. The appellants, manufacturers of Plywood, Flush doors, Veneers, challenged a demand and penalty imposed for clearing sawdust and wood waste/scrap without paying Excise duty. The Commissioner (Appeals) upheld the demand but reduced the penalty. The appellant successfully argued that waste products are not final products, and Rule 6 does not apply to waste from manufacturing dutiable final products. The appeal was allowed, setting aside the impugned order with consequential relief. en-us Tue, 23 Aug 2016 00:00:00 +0530 Wed, 24 Aug 2016 11:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331508 The appeal involved a dispute over the applicability of Rule 6 of the Cenvat Credit Rules, 2004 to waste products arising during the manufacturing of dutiable final products. The appellants, manufacturers of Plywood, Flush doors, Veneers, challenged a demand and penalty imposed for clearing sawdust and wood waste/scrap without paying Excise duty. The Commissioner (Appeals) upheld the demand but reduced the penalty. The appellant successfully argued that waste products are not final products, and Rule 6 does not apply to waste from manufacturing dutiable final products. The appeal was allowed, setting aside the impugned order with consequential relief. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331508