https://www.taxtmi.com/caselaws?id=374939 The Tribunal ruled in favor of the appellant, holding that the reversal of Cenvat credit for shale stones sold as waste products was not required. The appellant's argument that Rule 3(5) of Cenvat Credit Rules did not apply as the coal, from which the shale stones emerged, was not removed from the factory was accepted. The Tribunal emphasized that waste generated during manufacturing processes does not necessitate credit reversal, supported by legal interpretations and circular guidance. The impugned orders were set aside, granting consequential relief to the appellant. en-us Thu, 07 Feb 2019 00:00:00 +0530 Wed, 13 Feb 2019 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374939 The Tribunal ruled in favor of the appellant, holding that the reversal of Cenvat credit for shale stones sold as waste products was not required. The appellant's argument that Rule 3(5) of Cenvat Credit Rules did not apply as the coal, from which the shale stones emerged, was not removed from the factory was accepted. The Tribunal emphasized that waste generated during manufacturing processes does not necessitate credit reversal, supported by legal interpretations and circular guidance. The impugned orders were set aside, granting consequential relief to the appellant. Case-Laws Central Excise Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374939