https://www.taxtmi.com/caselaws?id=352681 Rule 6 of the Cenvat Credit Rules, 2004 does not require reversal of credit on clearance of waste, refuse or by-products such as bagasse, pressmud, boiler ash and compost generated during manufacture. The Tribunal reasoned that such clearances are not treated as final products for Rule 6(3), and the amendment to Rule 6(1) concerning non-excisable goods did not change that position. It also relied on the view that credit is not denied where inputs are contained in waste or by-products arising in the manufacturing process. Credit reversal was therefore held unwarranted. en-us Wed, 13 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352681 Rule 6 of the Cenvat Credit Rules, 2004 does not require reversal of credit on clearance of waste, refuse or by-products such as bagasse, pressmud, boiler ash and compost generated during manufacture. The Tribunal reasoned that such clearances are not treated as final products for Rule 6(3), and the amendment to Rule 6(1) concerning non-excisable goods did not change that position. It also relied on the view that credit is not denied where inputs are contained in waste or by-products arising in the manufacturing process. Credit reversal was therefore held unwarranted. Case-Laws Central Excise Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352681