https://www.taxtmi.com/caselaws?id=351581 Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to waste, refuse or by-products generated in the manufacturing process, including pressmud, bagasse and compost. The Tribunal noted that earlier Tribunal and High Court rulings had already taken the same view, and that the provision is directed at final products rather than incidental waste or by-products. It further observed that the explanation in Rule 6(1) concerning non-excisable goods did not change this position, and that the CBEC circular supported availability of credit where inputs are contained in such waste or by-products. Accordingly, credit reversal was not required on their clearance. en-us Fri, 27 Oct 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351581 Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to waste, refuse or by-products generated in the manufacturing process, including pressmud, bagasse and compost. The Tribunal noted that earlier Tribunal and High Court rulings had already taken the same view, and that the provision is directed at final products rather than incidental waste or by-products. It further observed that the explanation in Rule 6(1) concerning non-excisable goods did not change this position, and that the CBEC circular supported availability of credit where inputs are contained in such waste or by-products. Accordingly, credit reversal was not required on their clearance. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351581