https://www.taxtmi.com/caselaws?id=413477 The Tribunal dismissed the revenue's appeals, upholding the Commissioner (Appeals) orders. It confirmed that Rule 6(3) of the Cenvat Credit Rules did not apply to LPG cleared under the Domestic LPG Subsidy Scheme. The Tribunal recognized LPG as a by-product, exempting it from Rule 6 requirements. Consequently, the refund claim for the reversed Cenvat credit was deemed valid. en-us Mon, 11 Oct 2021 00:00:00 +0530 Mon, 01 Nov 2021 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413477 The Tribunal dismissed the revenue's appeals, upholding the Commissioner (Appeals) orders. It confirmed that Rule 6(3) of the Cenvat Credit Rules did not apply to LPG cleared under the Domestic LPG Subsidy Scheme. The Tribunal recognized LPG as a by-product, exempting it from Rule 6 requirements. Consequently, the refund claim for the reversed Cenvat credit was deemed valid. Case-Laws Central Excise Mon, 11 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413477