https://www.taxtmi.com/caselaws?id=355882 Rule 6(3) of the Cenvat Credit Rules, 2004 was considered in relation to sulphuric acid generated as a by-product during the manufacture of dutiable zinc and lead. The Tribunal followed the Supreme Court's earlier view on identical facts under Rule 57CC, holding that the provision was not attracted where sulphuric acid arose only as a technical necessity in the manufacturing process. It also accepted the verification finding that no input services were used directly or commonly for producing sulphuric acid, so the attempted distinction between common inputs and common input services failed. The percentage-based demand on the by-product's value was therefore set aside. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 21 Feb 2018 06:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355882 Rule 6(3) of the Cenvat Credit Rules, 2004 was considered in relation to sulphuric acid generated as a by-product during the manufacture of dutiable zinc and lead. The Tribunal followed the Supreme Court's earlier view on identical facts under Rule 57CC, holding that the provision was not attracted where sulphuric acid arose only as a technical necessity in the manufacturing process. It also accepted the verification finding that no input services were used directly or commonly for producing sulphuric acid, so the attempted distinction between common inputs and common input services failed. The percentage-based demand on the by-product's value was therefore set aside. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355882