https://www.taxtmi.com/caselaws?id=278546 Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to clearance of waste, refuse or by-products generated during manufacture, including bagasse, pressmud, boiler ash and compost. The Tribunal noted that such materials stand on a different footing from non-excisable goods and that judicial precedent and departmental circulars recognise admissibility of Cenvat credit where inputs are contained in such manufacturing residues. The later explanation inserted in Rule 6(1) did not alter this settled position, so reversal of credit on their clearance was not exigible. The demand was therefore unsustainable. en-us Wed, 15 Nov 2017 00:00:00 +0530 Tue, 12 Feb 2019 07:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278546 Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to clearance of waste, refuse or by-products generated during manufacture, including bagasse, pressmud, boiler ash and compost. The Tribunal noted that such materials stand on a different footing from non-excisable goods and that judicial precedent and departmental circulars recognise admissibility of Cenvat credit where inputs are contained in such manufacturing residues. The later explanation inserted in Rule 6(1) did not alter this settled position, so reversal of credit on their clearance was not exigible. The demand was therefore unsustainable. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278546