https://www.taxtmi.com/caselaws?id=340047 Spent sulphuric acid arising as an unintended by-product in the manufacture of LABSA was not treated as exempted goods merely because some clearances were made under an end-use exemption notification and others on payment of duty. The Tribunal held that the by-product emerged as a technological outcome of the manufacturing process, was not manufactured as a final product, and its exempt clearances were only conditional on end use. On that basis, Rule 6(3) of the CENVAT Credit Rules, 2004 was not attracted, and the assessee was not denied CENVAT credit or required to make the prescribed reversal on common inputs used for the principal dutiable product. en-us Thu, 02 Mar 2017 00:00:00 +0530 Wed, 26 Apr 2017 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340047 Spent sulphuric acid arising as an unintended by-product in the manufacture of LABSA was not treated as exempted goods merely because some clearances were made under an end-use exemption notification and others on payment of duty. The Tribunal held that the by-product emerged as a technological outcome of the manufacturing process, was not manufactured as a final product, and its exempt clearances were only conditional on end use. On that basis, Rule 6(3) of the CENVAT Credit Rules, 2004 was not attracted, and the assessee was not denied CENVAT credit or required to make the prescribed reversal on common inputs used for the principal dutiable product. Case-Laws Central Excise Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340047