https://www.taxtmi.com/caselaws?id=341627 Rule 6(3) of the Cenvat Credit Rules, 2004 did not require reversal of credit for calcined lime that arose unavoidably as a by-product during manufacture of lime. The provision was confined to exempted goods, and a by-product or incidental waste generated in the manufacturing process did not fall within that category. The analysis also relied on the view that credit on inputs contained in such by-products remained admissible, supported by the relevant Board clarification. On that basis, Rule 6(3) was held inapplicable and no Cenvat credit reversal was required. en-us Fri, 03 Mar 2017 00:00:00 +0530 Thu, 13 Apr 2017 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341627 Rule 6(3) of the Cenvat Credit Rules, 2004 did not require reversal of credit for calcined lime that arose unavoidably as a by-product during manufacture of lime. The provision was confined to exempted goods, and a by-product or incidental waste generated in the manufacturing process did not fall within that category. The analysis also relied on the view that credit on inputs contained in such by-products remained admissible, supported by the relevant Board clarification. On that basis, Rule 6(3) was held inapplicable and no Cenvat credit reversal was required. Case-Laws Central Excise Fri, 03 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341627