https://www.taxtmi.com/caselaws?id=345601 The tribunal ruled in favor of the appellant, clarifying that Rule 6 of the Cenvat Credit Rules, 2004 did not apply to the reversal of Cenvat credit on waste batteries used in manufacturing Dry Battery Cells. Since waste batteries were not exempted from duty payment, the appellant was not obligated to reverse the credit. The tribunal referenced past decisions and set aside the demand for credit reversal on waste batteries, ultimately allowing the appeals in favor of the appellant. en-us Tue, 27 Jun 2017 00:00:00 +0530 Wed, 02 Aug 2017 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345601 The tribunal ruled in favor of the appellant, clarifying that Rule 6 of the Cenvat Credit Rules, 2004 did not apply to the reversal of Cenvat credit on waste batteries used in manufacturing Dry Battery Cells. Since waste batteries were not exempted from duty payment, the appellant was not obligated to reverse the credit. The tribunal referenced past decisions and set aside the demand for credit reversal on waste batteries, ultimately allowing the appeals in favor of the appellant. Case-Laws Central Excise Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345601