https://www.taxtmi.com/caselaws?id=410547 Rule 4(5) of the CENVAT Credit Rules applies only to inputs, or partially processed inputs, sent to a job worker before manufacture of the final product, and not to a by-product or waste arising during manufacture. On the stated facts, HMDSO was found to be a by-product containing recoverable content and not the input as such, so the rule could not justify reversal or sustain the demand. In the absence of established suppression or wilful default, the basis for penalty also failed. The impugned order was therefore set aside and the appeal succeeded in full. en-us Tue, 03 Aug 2021 00:00:00 +0530 Wed, 03 Aug 2022 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410547 Rule 4(5) of the CENVAT Credit Rules applies only to inputs, or partially processed inputs, sent to a job worker before manufacture of the final product, and not to a by-product or waste arising during manufacture. On the stated facts, HMDSO was found to be a by-product containing recoverable content and not the input as such, so the rule could not justify reversal or sustain the demand. In the absence of established suppression or wilful default, the basis for penalty also failed. The impugned order was therefore set aside and the appeal succeeded in full. Case-Laws Central Excise Tue, 03 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410547