https://www.taxtmi.com/forum/issue?id=111343 Rule 2 of the Cenvat Credit Rules, 2002 does not distinguish between final products and by products; credit may be claimed where duty is paid on the by product and it is used in or in relation to manufacture of a dutiable product. Proportionate credit should be quantified by a Cost Accountant's certificate. A contrary view noted in the discussion asserts that proportionate Cenvat credit is not available due to a legal change reported in 2015, creating conflicting interpretations. en-us Mon, 09 Jan 2017 17:44:47 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111343 Rule 2 of the Cenvat Credit Rules, 2002 does not distinguish between final products and by products; credit may be claimed where duty is paid on the by product and it is used in or in relation to manufacture of a dutiable product. Proportionate credit should be quantified by a Cost Accountant's certificate. A contrary view noted in the discussion asserts that proportionate Cenvat credit is not available due to a legal change reported in 2015, creating conflicting interpretations. Discussion-Forum Central Excise Mon, 09 Jan 2017 17:44:47 +0530 https://www.taxtmi.com/forum/issue?id=111343