https://www.taxtmi.com/caselaws?id=355813 The judgment addressed the applicability of Rule 6(3) of Cenvat Credit Rules, 2004 to waste/by-products during manufacturing. It classified the wooden roller as a by-product and not subject to the rule. Relying on precedents from the Gujarat High Court and the Supreme Court, the decision favored the Assessee, modifying the order to dismiss the Revenue's Appeal and allow the Assessee's Appeal. The analysis focused on the nature and usage of the wooden roller to determine its classification, ultimately benefiting the Assessee in the case. en-us Tue, 28 Nov 2017 00:00:00 +0530 Tue, 20 Feb 2018 06:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355813 The judgment addressed the applicability of Rule 6(3) of Cenvat Credit Rules, 2004 to waste/by-products during manufacturing. It classified the wooden roller as a by-product and not subject to the rule. Relying on precedents from the Gujarat High Court and the Supreme Court, the decision favored the Assessee, modifying the order to dismiss the Revenue's Appeal and allow the Assessee's Appeal. The analysis focused on the nature and usage of the wooden roller to determine its classification, ultimately benefiting the Assessee in the case. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355813