https://www.taxtmi.com/caselaws?id=367745 Rule 6 of the Cenvat Credit Rules, 2004 applies where common inputs are used to produce both dutiable and exempt final products, requiring credit reversal in that setting. Where the exempt clearance is only a by-product or waste arising incidentally as a technological necessity in the manufacturing process, it is not treated on the same footing as an exempt final product for Rule 6 purposes. The earlier modvat-based interpretation continued to govern that limited category, consistent with the Supreme Court's binding declaration of law. On that basis, the demand was unsustainable, the appeals succeeded, and the impugned order was set aside with consequential relief. en-us Thu, 12 Jul 2018 00:00:00 +0530 Wed, 26 Sep 2018 08:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367745 Rule 6 of the Cenvat Credit Rules, 2004 applies where common inputs are used to produce both dutiable and exempt final products, requiring credit reversal in that setting. Where the exempt clearance is only a by-product or waste arising incidentally as a technological necessity in the manufacturing process, it is not treated on the same footing as an exempt final product for Rule 6 purposes. The earlier modvat-based interpretation continued to govern that limited category, consistent with the Supreme Court's binding declaration of law. On that basis, the demand was unsustainable, the appeals succeeded, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Thu, 12 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367745