https://www.taxtmi.com/caselaws?id=376008 By-products and waste arising incidentally during manufacture of dutiable final products are not treated as independently manufactured exempted goods for Rule 6 of the Cenvat Credit Rules, 2004. The amendment effective from 01.03.2015 did not change that position, and cleared by-products or waste do not attract reversal or payment merely because consideration is received on clearance. The Tribunal applied the settled view of higher judicial authorities and treated Rule 6 as inapplicable to such incidental clearances, rendering the demand, penalty, and adverse appellate order unsustainable. en-us Mon, 25 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376008 By-products and waste arising incidentally during manufacture of dutiable final products are not treated as independently manufactured exempted goods for Rule 6 of the Cenvat Credit Rules, 2004. The amendment effective from 01.03.2015 did not change that position, and cleared by-products or waste do not attract reversal or payment merely because consideration is received on clearance. The Tribunal applied the settled view of higher judicial authorities and treated Rule 6 as inapplicable to such incidental clearances, rendering the demand, penalty, and adverse appellate order unsustainable. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376008