https://www.taxtmi.com/caselaws?id=335943 Clearance of waste, floor sweeping and rejected noodles arising in manufacture or job work did not require reversal of CENVAT credit, because such removals were treated as waste, scrap or by-product and not as exempted final products manufactured from common inputs; Rule 57D governed and the demand under Rule 57CC or Rule 6 was inapplicable. On the same facts, the Tribunal found no factual foundation to invoke the extended period of limitation. The demand, penalties and interest were set aside and the appeals were allowed with consequential relief. en-us Thu, 09 Jun 2016 00:00:00 +0530 Tue, 22 Aug 2017 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335943 Clearance of waste, floor sweeping and rejected noodles arising in manufacture or job work did not require reversal of CENVAT credit, because such removals were treated as waste, scrap or by-product and not as exempted final products manufactured from common inputs; Rule 57D governed and the demand under Rule 57CC or Rule 6 was inapplicable. On the same facts, the Tribunal found no factual foundation to invoke the extended period of limitation. The demand, penalties and interest were set aside and the appeals were allowed with consequential relief. Case-Laws Central Excise Thu, 09 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335943