https://www.taxtmi.com/caselaws?id=273952 The High Court upheld the Tribunal's decision regarding the interpretation of Rule 6(2) and Rule 6(3)(b) of the CENVAT Credit Rules, 2004, determining that coke fines were waste products and not subject to the rules. Relying on the precedent set in Union of India v. Hindustan Zinc Ltd., the Court affirmed that coke fines were a byproduct, not a final product, of the manufacturing process. Consequently, the Court ruled against the Revenue, dismissing the appeal without costs. en-us Mon, 10 Jul 2017 00:00:00 +0530 Thu, 13 Sep 2018 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273952 The High Court upheld the Tribunal's decision regarding the interpretation of Rule 6(2) and Rule 6(3)(b) of the CENVAT Credit Rules, 2004, determining that coke fines were waste products and not subject to the rules. Relying on the precedent set in Union of India v. Hindustan Zinc Ltd., the Court affirmed that coke fines were a byproduct, not a final product, of the manufacturing process. Consequently, the Court ruled against the Revenue, dismissing the appeal without costs. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273952