https://www.taxtmi.com/caselaws?id=372401 Rule 6 of the CENVAT Credit Rules, 2002 could not be applied without first determining whether lean gas was a by-product or a final product, because the availability of the exclusion turned on that characterisation. The notices, apart from the September 1998 notice, specifically disputed the assessee's claim that lean gas was a by-product, yet that factual and legal issue had not been examined. As the existing record did not permit a proper determination of the levy, the confirmed liability could not be sustained and the matter had to be reconsidered afresh. The impugned order was therefore set aside and the case remanded to the original authority. en-us Thu, 20 Dec 2018 00:00:00 +0530 Sat, 22 Dec 2018 07:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372401 Rule 6 of the CENVAT Credit Rules, 2002 could not be applied without first determining whether lean gas was a by-product or a final product, because the availability of the exclusion turned on that characterisation. The notices, apart from the September 1998 notice, specifically disputed the assessee's claim that lean gas was a by-product, yet that factual and legal issue had not been examined. As the existing record did not permit a proper determination of the levy, the confirmed liability could not be sustained and the matter had to be reconsidered afresh. The impugned order was therefore set aside and the case remanded to the original authority. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372401