https://www.taxtmi.com/caselaws?id=351877 Rule 6(3) of the Cenvat Credit Rules, 2004 was held inapplicable to clearance of waste, refuse, bagasse, pressmud and other by-products arising incidentally in manufacture, because such goods are not the final manufactured products and input credit cannot be denied merely on their clearance. The Tribunal distinguished cases involving independent non-excisable goods and relied on the CBEC clarification that credit remains admissible on inputs contained in waste or by-products. The demand for reversal of Cenvat credit was therefore set aside in favour of the assessees. en-us Fri, 27 Oct 2017 00:00:00 +0530 Mon, 04 Dec 2017 08:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351877 Rule 6(3) of the Cenvat Credit Rules, 2004 was held inapplicable to clearance of waste, refuse, bagasse, pressmud and other by-products arising incidentally in manufacture, because such goods are not the final manufactured products and input credit cannot be denied merely on their clearance. The Tribunal distinguished cases involving independent non-excisable goods and relied on the CBEC clarification that credit remains admissible on inputs contained in waste or by-products. The demand for reversal of Cenvat credit was therefore set aside in favour of the assessees. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351877