https://www.taxtmi.com/caselaws?id=428759 Waste or scrap generated during the galvanising process is not a separately manufactured final product, so Rule 6(3)(i) of the Cenvat Credit Rules, 2004 does not require reversal of credit or payment on clearance of zinc dross and ash. The demand on old plant parts also failed because the revenue did not prove that the items were manufactured goods or that modvat or cenvat credit had been taken on the plant. In the absence of such proof, duty could not be levied and the penalty was set aside. en-us Wed, 28 Sep 2022 00:00:00 +0530 Tue, 11 Oct 2022 10:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428759 Waste or scrap generated during the galvanising process is not a separately manufactured final product, so Rule 6(3)(i) of the Cenvat Credit Rules, 2004 does not require reversal of credit or payment on clearance of zinc dross and ash. The demand on old plant parts also failed because the revenue did not prove that the items were manufactured goods or that modvat or cenvat credit had been taken on the plant. In the absence of such proof, duty could not be levied and the penalty was set aside. Case-Laws Central Excise Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428759