https://www.taxtmi.com/caselaws?id=351581 The Tribunal allowed the appeals, holding that Rule 6(3) of the Cenvat Credit Rules does not apply to waste or by-products like Pressmud, Bagasse, and Compost. Relying on the precedent set in a previous case, it was concluded that cenvat credit is admissible for inputs in waste, refuse, or by-products, and applying Rule 6(3) to such goods would render this clarification redundant. The impugned orders were set aside based on this reasoning, aligning with the CBEC Circular's provisions. 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 The Tribunal allowed the appeals, holding that Rule 6(3) of the Cenvat Credit Rules does not apply to waste or by-products like Pressmud, Bagasse, and Compost. Relying on the precedent set in a previous case, it was concluded that cenvat credit is admissible for inputs in waste, refuse, or by-products, and applying Rule 6(3) to such goods would render this clarification redundant. The impugned orders were set aside based on this reasoning, aligning with the CBEC Circular's provisions. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351581