https://www.taxtmi.com/caselaws?id=442610 The Tribunal ruled that waste heat utilized for electricity generation during the manufacture of sponge iron should not be subjected to Rule 6(2) of CCR, 2004. It held that such waste heat is not a final product intentionally manufactured for that purpose, and therefore, the demands confirmed by the lower authorities were set aside. The Tribunal referred to previous case law and a Supreme Court judgment to support its decision, ultimately allowing the appeals filed by the appellants. en-us Wed, 07 Jun 2023 00:00:00 +0530 Tue, 05 Sep 2023 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442610 The Tribunal ruled that waste heat utilized for electricity generation during the manufacture of sponge iron should not be subjected to Rule 6(2) of CCR, 2004. It held that such waste heat is not a final product intentionally manufactured for that purpose, and therefore, the demands confirmed by the lower authorities were set aside. The Tribunal referred to previous case law and a Supreme Court judgment to support its decision, ultimately allowing the appeals filed by the appellants. Case-Laws Central Excise Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442610