https://www.taxtmi.com/caselaws?id=423714 Cenvat credit is admissible on waste heat recovery boilers and parts used as pollution control equipment where they cool hot flue gases and are integrally connected with manufacture under the user test. Steam generated inevitably during manufacture is a by-product rather than a separately manufactured exempted output; where common inputs are wholly used for dutiable final products, its emergence does not require reversal of credit under Rule 6. Consequently, the proposed credit reversal was not warranted, and the assessee's claim for consequential relief was accepted. en-us Thu, 09 Jun 2022 00:00:00 +0530 Mon, 13 Jun 2022 14:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423714 Cenvat credit is admissible on waste heat recovery boilers and parts used as pollution control equipment where they cool hot flue gases and are integrally connected with manufacture under the user test. Steam generated inevitably during manufacture is a by-product rather than a separately manufactured exempted output; where common inputs are wholly used for dutiable final products, its emergence does not require reversal of credit under Rule 6. Consequently, the proposed credit reversal was not warranted, and the assessee's claim for consequential relief was accepted. Case-Laws Central Excise Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423714