https://www.taxtmi.com/caselaws?id=313066 Cenvat credit on inputs used in producing LPG as an incidental by-product could not be denied or reversed under Rule 6(3) of the Cenvat Credit Rules, 2004 where the manufacturer did not intend to manufacture the by-product. The Tribunal noted that the issue had already been settled in the assessee's own case for an identical period and that the contrary view in the impugned order was unsustainable. On that basis, reversal of credit was held unjustified and the assessee was entitled to consequential refund of the amount wrongly reversed. en-us Wed, 19 Jul 2023 00:00:00 +0530 Thu, 21 Mar 2024 19:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313066 Cenvat credit on inputs used in producing LPG as an incidental by-product could not be denied or reversed under Rule 6(3) of the Cenvat Credit Rules, 2004 where the manufacturer did not intend to manufacture the by-product. The Tribunal noted that the issue had already been settled in the assessee's own case for an identical period and that the contrary view in the impugned order was unsustainable. On that basis, reversal of credit was held unjustified and the assessee was entitled to consequential refund of the amount wrongly reversed. Case-Laws Central Excise Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313066