https://www.taxtmi.com/caselaws?id=390487 Rule 6 of the Cenvat Credit Rules, 2004 applies only when an assessee manufactures both dutiable final products and exempted goods. Where spent sulphuric acid emerges compulsorily as a by-product or waste in the manufacture of detergent products, it is not a separate manufactured final product for Rule 6 purposes. The amendment to the definition of excisable goods did not dispense with the threshold requirement that the process amount to manufacture under Section 2(f) of the Central Excise Act, 1944. Rule 6 was therefore inapplicable, and the demand for reversal of CENVAT credit and consequential duty could not be sustained. en-us Wed, 18 Dec 2019 00:00:00 +0530 Sun, 05 Jan 2020 10:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390487 Rule 6 of the Cenvat Credit Rules, 2004 applies only when an assessee manufactures both dutiable final products and exempted goods. Where spent sulphuric acid emerges compulsorily as a by-product or waste in the manufacture of detergent products, it is not a separate manufactured final product for Rule 6 purposes. The amendment to the definition of excisable goods did not dispense with the threshold requirement that the process amount to manufacture under Section 2(f) of the Central Excise Act, 1944. Rule 6 was therefore inapplicable, and the demand for reversal of CENVAT credit and consequential duty could not be sustained. Case-Laws Central Excise Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390487