https://www.taxtmi.com/caselaws?id=786323 Issue concerns whether Cenvat credit attributable to coal tar, generated incidentally during coal gas production, must be reversed under Rule 6(3) of the Cenvat Credit Rules. Tribunal reasoning: where by product generation is a technically inevitable consequence and the quantity of inputs required for dutiable final products remains unchanged, no specific input is used for the by product and Rule 6(3) does not apply. Outcome: credit need not be reversed for the coal tar and the impugned proceedings/orders are set aside, allowing the appeal with consequential relief. en-us Wed, 28 Jan 2026 00:00:00 +0530 Wed, 11 Feb 2026 09:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786323 Issue concerns whether Cenvat credit attributable to coal tar, generated incidentally during coal gas production, must be reversed under Rule 6(3) of the Cenvat Credit Rules. Tribunal reasoning: where by product generation is a technically inevitable consequence and the quantity of inputs required for dutiable final products remains unchanged, no specific input is used for the by product and Rule 6(3) does not apply. Outcome: credit need not be reversed for the coal tar and the impugned proceedings/orders are set aside, allowing the appeal with consequential relief. Case-Laws Central Excise Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786323