https://www.taxtmi.com/caselaws?id=372805 Rule 6(3) of the Cenvat Credit Rules, 2004 was held inapplicable to spent sulphuric acid arising incidentally as a by-product during manufacture of the main product. The amended explanation to Rule 6(1) was construed as extending only to non-excisable goods cleared for construction from a factory, and not as enlarging Rule 6(3) to cover by-products produced without a separate manufacturing activity. As the spent sulphuric acid was not a final product attracting the rule, no reversal of credit or payment under Rule 6(3) was required, and the demand was set aside in favour of the assessee. en-us Thu, 27 Dec 2018 00:00:00 +0530 Mon, 31 Dec 2018 07:34:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372805 Rule 6(3) of the Cenvat Credit Rules, 2004 was held inapplicable to spent sulphuric acid arising incidentally as a by-product during manufacture of the main product. The amended explanation to Rule 6(1) was construed as extending only to non-excisable goods cleared for construction from a factory, and not as enlarging Rule 6(3) to cover by-products produced without a separate manufacturing activity. As the spent sulphuric acid was not a final product attracting the rule, no reversal of credit or payment under Rule 6(3) was required, and the demand was set aside in favour of the assessee. Case-Laws Central Excise Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372805