https://www.taxtmi.com/caselaws?id=359643 Unavoidable by-products arising during manufacture of dutiable final products do not justify denial or reversal of Cenvat credit merely because they clear at nil rate of duty. Reading Rule 57D of the Central Excise Rules, 1944 with the CBEC Manual, the presence of common inputs in waste, refuse, or by-products does not trigger payment obligations meant for exempted final products. Applying the Supreme Court's reasoning in Hindustan Zinc Ltd. and related authority, the demand under Rule 6(2) and Rule 6(3)(b) of the Cenvat Credit Rules, 2002/2004 was held unsustainable and was set aside. en-us Wed, 18 Apr 2018 00:00:00 +0530 Wed, 02 May 2018 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359643 Unavoidable by-products arising during manufacture of dutiable final products do not justify denial or reversal of Cenvat credit merely because they clear at nil rate of duty. Reading Rule 57D of the Central Excise Rules, 1944 with the CBEC Manual, the presence of common inputs in waste, refuse, or by-products does not trigger payment obligations meant for exempted final products. Applying the Supreme Court's reasoning in Hindustan Zinc Ltd. and related authority, the demand under Rule 6(2) and Rule 6(3)(b) of the Cenvat Credit Rules, 2002/2004 was held unsustainable and was set aside. Case-Laws Central Excise Wed, 18 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359643