https://www.taxtmi.com/caselaws?id=775466 CESTAT Kolkata held that coal gas produced incidentally during Hard Coking Coal manufacture qualifies as a by-product not subject to restrictions under Rule 6(3) of the Cenvat Credit Rules 2004. The tribunal relied on the Calcutta HC decision which found that inputs do not contribute to coke oven gas production, and demands for value-based duty were unjustified. Consequently, the confirmed demand was set aside and the assessee's appeal allowed. en-us Tue, 15 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775466 CESTAT Kolkata held that coal gas produced incidentally during Hard Coking Coal manufacture qualifies as a by-product not subject to restrictions under Rule 6(3) of the Cenvat Credit Rules 2004. The tribunal relied on the Calcutta HC decision which found that inputs do not contribute to coke oven gas production, and demands for value-based duty were unjustified. Consequently, the confirmed demand was set aside and the assessee's appeal allowed. Case-Laws Central Excise Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775466