https://www.taxtmi.com/caselaws?id=289236 The Tribunal ruled in favor of the appellant, finding that the demand for a specified percentage of the sale price of exempted Reprocessed Polypropylene Granules (RPG) under Rule 6(3)(b)/Rule 6(3)(i) of the Cenvat Credit Rules, 2004 was not applicable. The Tribunal emphasized that since duty was already paid on waste/scrap used in both dutiable goods and RPG, and no further credit was availed, Rule 6 did not apply. The appellant's argument that no credit was taken on identifiable inputs for RPG production was accepted, leading to the setting aside of the impugned order and allowing the appeal with any consequential relief. en-us Fri, 13 Sep 2019 00:00:00 +0530 Wed, 22 Jul 2020 08:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289236 The Tribunal ruled in favor of the appellant, finding that the demand for a specified percentage of the sale price of exempted Reprocessed Polypropylene Granules (RPG) under Rule 6(3)(b)/Rule 6(3)(i) of the Cenvat Credit Rules, 2004 was not applicable. The Tribunal emphasized that since duty was already paid on waste/scrap used in both dutiable goods and RPG, and no further credit was availed, Rule 6 did not apply. The appellant's argument that no credit was taken on identifiable inputs for RPG production was accepted, leading to the setting aside of the impugned order and allowing the appeal with any consequential relief. Case-Laws Central Excise Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289236