https://www.taxtmi.com/caselaws?id=791772 Waste and residual products arising incidentally during manufacture, such as wet bhoosi, chilka, dundli and malt sprouts, were treated as non-manufactured products and therefore outside the scope of excise duty as alleged. The Tribunal noted that the issue had already been settled by the Supreme Court for similar residual products and was also covered by the respondent's own case before the High Court. On that basis, Rule 6 of the CENVAT Credit Rules, 2004 was held inapplicable, so no reversal or payment was required on their clearance and the demand could not survive. en-us Thu, 14 May 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791772 Waste and residual products arising incidentally during manufacture, such as wet bhoosi, chilka, dundli and malt sprouts, were treated as non-manufactured products and therefore outside the scope of excise duty as alleged. The Tribunal noted that the issue had already been settled by the Supreme Court for similar residual products and was also covered by the respondent's own case before the High Court. On that basis, Rule 6 of the CENVAT Credit Rules, 2004 was held inapplicable, so no reversal or payment was required on their clearance and the demand could not survive. Case-Laws Central Excise Thu, 14 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791772