https://www.taxtmi.com/caselaws?id=422390 The Tribunal exempted the application of Rule 6 of the CENVAT Credit Rules to the clearance of LPG, considering it as a byproduct of the refining process. It held that the respondent is not required to pay any amount under Rule 6(3) for LPG cleared under the Domestic Subsidy Scheme. The classification of LPG as a byproduct rather than a joint product with other petroleum products was upheld, leading to the conclusion that Rule 6 does not apply as the entire inputs and input services are utilized for manufacturing dutiable goods. en-us Thu, 05 May 2022 00:00:00 +0530 Mon, 06 Feb 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422390 The Tribunal exempted the application of Rule 6 of the CENVAT Credit Rules to the clearance of LPG, considering it as a byproduct of the refining process. It held that the respondent is not required to pay any amount under Rule 6(3) for LPG cleared under the Domestic Subsidy Scheme. The classification of LPG as a byproduct rather than a joint product with other petroleum products was upheld, leading to the conclusion that Rule 6 does not apply as the entire inputs and input services are utilized for manufacturing dutiable goods. Case-Laws Central Excise Thu, 05 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422390