https://www.taxtmi.com/highlights?id=59999 Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied. With this logic demand under Rule 6 in respect of by-product is not applicable - Once it is established that the product in question are by-product then it is settled in respect of by-product demand under Rule 6 will not sustain. Accordingly, in the present case also, Silica Sand and Ball Clay being a by-product, no demand under Rule 6 shall sustain. - AT en-us Thu, 07 Oct 2021 16:28:29 +0530 Thu, 07 Oct 2021 16:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59999 Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied. With this logic demand under Rule 6 in respect of by-product is not applicable - Once it is established that the product in question are by-product then it is settled in respect of by-product demand under Rule 6 will not sustain. Accordingly, in the present case also, Silica Sand and Ball Clay being a by-product, no demand under Rule 6 shall sustain. - AT Highlights Central Excise Thu, 07 Oct 2021 16:28:29 +0530 https://www.taxtmi.com/highlights?id=59999