https://www.taxtmi.com/caselaws?id=341302 The Tribunal held that Char/Dolachar, as a by-product of manufacturing without specific exemption, did not qualify as exempted goods under Rule 2(d) of the Cenvat Credit Rules, 2004. Consequently, the requirement for a 5% payment on its clearance, as per Rule 6, was deemed inapplicable. The demand by the Central Excise Department was set aside, ruling in favor of the appellant. This case clarifies the interpretation of payment obligations under Rule 6 for by-products/wastes in manufacturing processes, stressing the need for accurate goods classification. en-us Mon, 03 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 07:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341302 The Tribunal held that Char/Dolachar, as a by-product of manufacturing without specific exemption, did not qualify as exempted goods under Rule 2(d) of the Cenvat Credit Rules, 2004. Consequently, the requirement for a 5% payment on its clearance, as per Rule 6, was deemed inapplicable. The demand by the Central Excise Department was set aside, ruling in favor of the appellant. This case clarifies the interpretation of payment obligations under Rule 6 for by-products/wastes in manufacturing processes, stressing the need for accurate goods classification. Case-Laws Central Excise Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341302