https://www.taxtmi.com/caselaws?id=446838 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit reversal on clay by-product. The appellant was authorized to excavate lignite for power generation, with clay arising as technical necessity during excavation. Following precedent in Gujarat Mineral Development Corporation case, the Tribunal held that clay was a by-product/waste, not a manufactured commodity requiring separate CENVAT credit maintenance under Rule 6(3)(b). The demand for 6% payment on clay value was set aside, as input services used in by-products don't attract Rule 6 provisions. Commissioner's order dated 26.02.2019 was overturned. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 13 Dec 2023 07:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446838 CESTAT NEW DELHI allowed the appeal regarding CENVAT credit reversal on clay by-product. The appellant was authorized to excavate lignite for power generation, with clay arising as technical necessity during excavation. Following precedent in Gujarat Mineral Development Corporation case, the Tribunal held that clay was a by-product/waste, not a manufactured commodity requiring separate CENVAT credit maintenance under Rule 6(3)(b). The demand for 6% payment on clay value was set aside, as input services used in by-products don't attract Rule 6 provisions. Commissioner's order dated 26.02.2019 was overturned. Case-Laws Central Excise Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446838