https://www.taxtmi.com/caselaws?id=424454 The tribunal determined that Silica Sand and Ball Clay are by-products of mining Lignite, allowing the appellant to avoid payment on their clearance. Legal precedents and Cenvat credit rules were analyzed, concluding that once classified as by-products, demands under Rule 6 would not be valid. The tribunal relied on a prior judgment involving similar circumstances in the appellant's favor, leading to the decision to set aside the orders and allow the appeal. The detailed assessment of the by-product classification and legal principles resulted in a favorable outcome for the appellant. en-us Tue, 26 Apr 2022 00:00:00 +0530 Fri, 01 Jul 2022 09:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424454 The tribunal determined that Silica Sand and Ball Clay are by-products of mining Lignite, allowing the appellant to avoid payment on their clearance. Legal precedents and Cenvat credit rules were analyzed, concluding that once classified as by-products, demands under Rule 6 would not be valid. The tribunal relied on a prior judgment involving similar circumstances in the appellant's favor, leading to the decision to set aside the orders and allow the appeal. The detailed assessment of the by-product classification and legal principles resulted in a favorable outcome for the appellant. Case-Laws Central Excise Tue, 26 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424454