https://www.taxtmi.com/caselaws?id=353754 The High Court upheld the Tribunal's decision in a case concerning the interpretation of Rule 6 of the Cenvat Credit Rules, 2004. The issue revolved around the liability to pay 10% of the total value of excisable goods cleared at a "NIL" rate of duty. The Court ruled in favor of the respondent-assessee, citing precedents from the Bombay and Allahabad High Courts. It was held that by-products arising during manufacturing processes did not attract the obligation to pay 10% of their value as they were not considered excisable goods, thus dismissing the appeal without any substantial question of law. en-us Tue, 19 Dec 2017 00:00:00 +0530 Wed, 27 Jun 2018 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353754 The High Court upheld the Tribunal's decision in a case concerning the interpretation of Rule 6 of the Cenvat Credit Rules, 2004. The issue revolved around the liability to pay 10% of the total value of excisable goods cleared at a "NIL" rate of duty. The Court ruled in favor of the respondent-assessee, citing precedents from the Bombay and Allahabad High Courts. It was held that by-products arising during manufacturing processes did not attract the obligation to pay 10% of their value as they were not considered excisable goods, thus dismissing the appeal without any substantial question of law. Case-Laws Central Excise Tue, 19 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353754