https://www.taxtmi.com/caselaws?id=781866 Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to waste or residue incidentally generated during manufacture of dutiable final products. Chip per dust and wood waste arising in the course of making paper and paper boards were not treated as exempted final products, so no reversal of credit was required and the demand for failure to maintain separate records was unsustainable. The related demands and penalties therefore could not be sustained. en-us Fri, 14 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 07:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781866 Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to waste or residue incidentally generated during manufacture of dutiable final products. Chip per dust and wood waste arising in the course of making paper and paper boards were not treated as exempted final products, so no reversal of credit was required and the demand for failure to maintain separate records was unsustainable. The related demands and penalties therefore could not be sustained. Case-Laws Central Excise Fri, 14 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781866