https://www.taxtmi.com/caselaws?id=772644 CESTAT Mumbai held that Rule 6(3) of CENVAT Credit Rules, 2004 does not apply to clearance of non-manufactured scrap/assets. The appellant, a manufacturer of sponge iron and liquid carbon dioxide, cleared scrap/assets that were neither main products nor by-products. The tribunal ruled that Rule 6 requires manufacture of exempted goods as a sine qua non for its applicability. Since the cleared assets were not manufactured by the appellant, the rule was inapplicable. The demand for CENVAT credit reversal was unsustainable and the appeal was allowed. en-us Thu, 05 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772644 CESTAT Mumbai held that Rule 6(3) of CENVAT Credit Rules, 2004 does not apply to clearance of non-manufactured scrap/assets. The appellant, a manufacturer of sponge iron and liquid carbon dioxide, cleared scrap/assets that were neither main products nor by-products. The tribunal ruled that Rule 6 requires manufacture of exempted goods as a sine qua non for its applicability. Since the cleared assets were not manufactured by the appellant, the rule was inapplicable. The demand for CENVAT credit reversal was unsustainable and the appeal was allowed. Case-Laws Central Excise Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772644