https://www.taxtmi.com/caselaws?id=360547 Rule 6(3)(b) of the Cenvat Credit Rules, 2004 applies only when exempted final products are manufactured and cleared, not when waste, floor sweepings, defective cakes or contaminated flour arise incidentally during manufacture and are removed from the factory. The Tribunal followed settled precedent and held that the amendment to section 2(d) of the Central Excise Act, 1944 did not alter that position. On that basis, reversal of credit or payment of an amount could not be demanded for clearance of such waste or rejected material, and the demand was held unsustainable. en-us Thu, 05 Apr 2018 00:00:00 +0530 Sat, 19 May 2018 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360547 Rule 6(3)(b) of the Cenvat Credit Rules, 2004 applies only when exempted final products are manufactured and cleared, not when waste, floor sweepings, defective cakes or contaminated flour arise incidentally during manufacture and are removed from the factory. The Tribunal followed settled precedent and held that the amendment to section 2(d) of the Central Excise Act, 1944 did not alter that position. On that basis, reversal of credit or payment of an amount could not be demanded for clearance of such waste or rejected material, and the demand was held unsustainable. Case-Laws Central Excise Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360547