https://www.taxtmi.com/caselaws?id=446179 CESTAT Ahmedabad allowed the assessee's appeal regarding CENVAT credit on sulphuric acid, a by-product. The revenue demanded reversal under Rule 6(3) of CENVAT Credit Rules, 2004, treating the by-product as exempt goods due to non-maintenance of separate records. The tribunal held that sulphuric acid emerged unavoidably during copper manufacturing and was not consciously manufactured. Since by-products cannot be considered manufactured goods under Rule 6(1), and Board Circular dated 25.04.2016 clarified that CENVAT credit on inputs contained in by-products cannot be denied, the demand was unsustainable. The appeal was allowed. en-us Thu, 02 Nov 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446179 CESTAT Ahmedabad allowed the assessee's appeal regarding CENVAT credit on sulphuric acid, a by-product. The revenue demanded reversal under Rule 6(3) of CENVAT Credit Rules, 2004, treating the by-product as exempt goods due to non-maintenance of separate records. The tribunal held that sulphuric acid emerged unavoidably during copper manufacturing and was not consciously manufactured. Since by-products cannot be considered manufactured goods under Rule 6(1), and Board Circular dated 25.04.2016 clarified that CENVAT credit on inputs contained in by-products cannot be denied, the demand was unsustainable. The appeal was allowed. Case-Laws Central Excise Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446179