https://www.taxtmi.com/caselaws?id=462947 CESTAT Kolkata allowed the appeal, holding that coal-gas as a by-product arising during manufacture cannot be separately accounted for, and cenvat credit utilized for common inputs is justified. The tribunal relied on Calcutta HC precedent, which ruled that inputs have no role in producing the by-product, negating duty demands on it. Additionally, the demand raised beyond the limitation period was set aside since the appellant, a PSU, had proportionately reversed cenvat credit and maintained proper records without intent to evade duty. Both the merits and time-bar challenges succeeded, resulting in the impugned order being quashed. en-us Fri, 13 Jun 2025 00:00:00 +0530 Sat, 26 Jul 2025 21:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462947 CESTAT Kolkata allowed the appeal, holding that coal-gas as a by-product arising during manufacture cannot be separately accounted for, and cenvat credit utilized for common inputs is justified. The tribunal relied on Calcutta HC precedent, which ruled that inputs have no role in producing the by-product, negating duty demands on it. Additionally, the demand raised beyond the limitation period was set aside since the appellant, a PSU, had proportionately reversed cenvat credit and maintained proper records without intent to evade duty. Both the merits and time-bar challenges succeeded, resulting in the impugned order being quashed. Case-Laws Central Excise Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462947