https://www.taxtmi.com/caselaws?id=340003 The Tribunal upheld the Commissioner (Appeals)'s decision allowing Cenvat Credit on inputs service for disposal of press mud used in manufacturing exempted goods. The Tribunal emphasized that once inputs were used in the initial manufacturing stage and resulted in exempted final products and waste, their usage could not be traced beyond the first degree. As the waste products were exempted from duty and combined to form another final product without further use of initial inputs, the demand by the Revenue was deemed unsustainable. The Tribunal dismissed the Revenue's appeal, affirming the correctness of allowing the credit. en-us Wed, 15 Feb 2017 00:00:00 +0530 Fri, 24 Mar 2017 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340003 The Tribunal upheld the Commissioner (Appeals)'s decision allowing Cenvat Credit on inputs service for disposal of press mud used in manufacturing exempted goods. The Tribunal emphasized that once inputs were used in the initial manufacturing stage and resulted in exempted final products and waste, their usage could not be traced beyond the first degree. As the waste products were exempted from duty and combined to form another final product without further use of initial inputs, the demand by the Revenue was deemed unsustainable. The Tribunal dismissed the Revenue's appeal, affirming the correctness of allowing the credit. Case-Laws Central Excise Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340003