https://www.taxtmi.com/caselaws?id=284415 Rule 6 of the CENVAT Credit Rules, 2004 was considered in relation to bagasse, press-mud and ash arising incidentally during sugar manufacture. The materials were treated as involuntary by-products or waste, not intended final products, and the applicable legal position distinguished such outputs from goods to which Rule 6 reversal applies. The explanation inserted into Rule 6 was regarded as targeting non-excisable goods cleared for consideration, while the disputed by-products were treated as excisable and outside that explanation. A departmental circular could not override this position, so credit reversal on their clearance was not sustainable. en-us Thu, 06 Sep 2018 00:00:00 +0530 Mon, 18 Nov 2019 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284415 Rule 6 of the CENVAT Credit Rules, 2004 was considered in relation to bagasse, press-mud and ash arising incidentally during sugar manufacture. The materials were treated as involuntary by-products or waste, not intended final products, and the applicable legal position distinguished such outputs from goods to which Rule 6 reversal applies. The explanation inserted into Rule 6 was regarded as targeting non-excisable goods cleared for consideration, while the disputed by-products were treated as excisable and outside that explanation. A departmental circular could not override this position, so credit reversal on their clearance was not sustainable. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284415