https://www.taxtmi.com/caselaws?id=305158 The Tribunal, in a case concerning interpretation of Rule 6(3) of Cenvat Credit Rules, ruled in favor of the appellant, a tube manufacturer, regarding payment for waste material generated during manufacturing. The Tribunal held that waste material like flux skimming and zinc dross, arising incidentally during manufacturing, cannot be considered goods consciously manufactured by the appellant. Citing precedent decisions and the principle that waste material is not the primary product of manufacturing, the Tribunal set aside the Revenue's contention, exempting the appellant from payment obligations under Rule 6(3) of the Cenvat Credit Rules. en-us Fri, 09 Aug 2019 00:00:00 +0530 Mon, 21 Nov 2022 04:45:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305158 The Tribunal, in a case concerning interpretation of Rule 6(3) of Cenvat Credit Rules, ruled in favor of the appellant, a tube manufacturer, regarding payment for waste material generated during manufacturing. The Tribunal held that waste material like flux skimming and zinc dross, arising incidentally during manufacturing, cannot be considered goods consciously manufactured by the appellant. Citing precedent decisions and the principle that waste material is not the primary product of manufacturing, the Tribunal set aside the Revenue's contention, exempting the appellant from payment obligations under Rule 6(3) of the Cenvat Credit Rules. Case-Laws Central Excise Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305158