https://www.taxtmi.com/caselaws?id=794264 Rule 6 of the CENVAT Credit Rules, 2004 was addressed in relation to job work cleared under Notification No. 214/86-CE and waste or scrap arising during manufacture. The text states that where the department itself treated the job work activity as manufacture, and credit had already been reversed under Rule 6(3A), a further 7% demand on job work charges under Rule 6(3) was not sustainable. It also states that waste and scrap arising incidentally in manufacture are not exempted goods for Rule 6 purposes, so no demand under Rule 6(3) could be sustained on that basis. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794264 Rule 6 of the CENVAT Credit Rules, 2004 was addressed in relation to job work cleared under Notification No. 214/86-CE and waste or scrap arising during manufacture. The text states that where the department itself treated the job work activity as manufacture, and credit had already been reversed under Rule 6(3A), a further 7% demand on job work charges under Rule 6(3) was not sustainable. It also states that waste and scrap arising incidentally in manufacture are not exempted goods for Rule 6 purposes, so no demand under Rule 6(3) could be sustained on that basis. Case-Laws Central Excise Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794264