https://www.taxtmi.com/caselaws?id=765372 Ammonium sulphate generated as a by-product in manufacture was held not liable to payment under Rule 6(3) of the Cenvat Credit Rules, 2004, because the issue was treated as settled by earlier consistent decisions in the same assessee's case. The Tribunal followed its prior view that a by-product arising in the course of manufacture does not attract such liability, and therefore the demand was not sustainable. The matter was decided in favour of the assessee, with no amount payable on the impugned by-product. en-us Mon, 27 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765372 Ammonium sulphate generated as a by-product in manufacture was held not liable to payment under Rule 6(3) of the Cenvat Credit Rules, 2004, because the issue was treated as settled by earlier consistent decisions in the same assessee's case. The Tribunal followed its prior view that a by-product arising in the course of manufacture does not attract such liability, and therefore the demand was not sustainable. The matter was decided in favour of the assessee, with no amount payable on the impugned by-product. Case-Laws Central Excise Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765372