https://www.taxtmi.com/caselaws?id=366428 Rule 6 of the CENVAT Credit Rules, 2004 was applied to a by-product situation where lean gas arose incidentally during manufacture of carbon black and was used to generate electricity. The reasoning was that such incidental by-product generation does not make the common input relatable to exempt or nil-rated output, so the restriction on credit reversal or payment under Rule 6 is not attracted. Relying on the principle underlying Rule 57D(1) and an earlier coordinate bench view in the same matter, the demand on the value of electricity was held unsustainable, the impugned order was set aside, and consequential relief followed. en-us Wed, 01 Aug 2018 00:00:00 +0530 Wed, 05 Sep 2018 07:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366428 Rule 6 of the CENVAT Credit Rules, 2004 was applied to a by-product situation where lean gas arose incidentally during manufacture of carbon black and was used to generate electricity. The reasoning was that such incidental by-product generation does not make the common input relatable to exempt or nil-rated output, so the restriction on credit reversal or payment under Rule 6 is not attracted. Relying on the principle underlying Rule 57D(1) and an earlier coordinate bench view in the same matter, the demand on the value of electricity was held unsustainable, the impugned order was set aside, and consequential relief followed. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366428