https://www.taxtmi.com/caselaws?id=450494 CESTAT NEW DELHI ruled in favor of appellant regarding CENVAT credit on aluminium dross generated during aluminium manufacturing. The tribunal held that waste/by-products arising during manufacture are not manufactured products per SC decision in DSCL Sugar Ltd. Since dross generation is not manufacturing activity, Rule 6 of CENVAT Credit Rules 2004 requiring 6% duty payment on exempt goods was inapplicable. The tribunal criticized Commissioner (Appeals) for ignoring SC precedent in Sucrose India case and subsequent departmental circular withdrawal, terming it judicial indiscipline. Appeal was allowed, setting aside duty demand. en-us Wed, 14 Feb 2024 00:00:00 +0530 Thu, 07 Mar 2024 09:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450494 CESTAT NEW DELHI ruled in favor of appellant regarding CENVAT credit on aluminium dross generated during aluminium manufacturing. The tribunal held that waste/by-products arising during manufacture are not manufactured products per SC decision in DSCL Sugar Ltd. Since dross generation is not manufacturing activity, Rule 6 of CENVAT Credit Rules 2004 requiring 6% duty payment on exempt goods was inapplicable. The tribunal criticized Commissioner (Appeals) for ignoring SC precedent in Sucrose India case and subsequent departmental circular withdrawal, terming it judicial indiscipline. Appeal was allowed, setting aside duty demand. Case-Laws Central Excise Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450494