https://www.taxtmi.com/highlights?id=73545 Reversal of CENVAT Credit - clay (by-product) is exempted from excise duty and arises during the course of excavation and production of the dutiable final product lignite - The appellant is not required to maintain separate records for utilisation of input service in the manufacture of these products - rule 6(3) of the CENVAT Rules not attracted - AT en-us Wed, 13 Dec 2023 07:53:54 +0530 Wed, 13 Dec 2023 07:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73545 Reversal of CENVAT Credit - clay (by-product) is exempted from excise duty and arises during the course of excavation and production of the dutiable final product lignite - The appellant is not required to maintain separate records for utilisation of input service in the manufacture of these products - rule 6(3) of the CENVAT Rules not attracted - AT Highlights Central Excise Wed, 13 Dec 2023 07:53:54 +0530 https://www.taxtmi.com/highlights?id=73545