https://www.taxtmi.com/caselaws?id=338102 Incidental slag arising during manufacture of the intended final product was treated as a by-product or waste, not as an independently manufactured exempted good. On that basis, clearance of the slag did not trigger reversal or payment under Rule 6(3) of the CENVAT Credit Rules, 2004. The Tribunal followed the settled position that use of inputs for the main final product does not convert incidental emergence of waste, refuse, or by-products into exempted goods merely because of amendments to the definition of excisable goods. The demand was therefore held unsustainable. en-us Tue, 03 Jan 2017 00:00:00 +0530 Wed, 25 Jan 2017 08:06:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338102 Incidental slag arising during manufacture of the intended final product was treated as a by-product or waste, not as an independently manufactured exempted good. On that basis, clearance of the slag did not trigger reversal or payment under Rule 6(3) of the CENVAT Credit Rules, 2004. The Tribunal followed the settled position that use of inputs for the main final product does not convert incidental emergence of waste, refuse, or by-products into exempted goods merely because of amendments to the definition of excisable goods. The demand was therefore held unsustainable. Case-Laws Central Excise Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338102