https://www.taxtmi.com/caselaws?id=796361 An inevitable coal-gas by-product arising during coke manufacture is not a final product for the Cenvat credit reversal mechanism; accordingly, no amount is payable under Rule 6(3) merely because the by-product is exempt. Coke produced on job work and returned to the principal manufacturer for further manufacture is not subject to captive-consumption valuation, as the job worker neither sells nor consumes it. Its value may be determined from raw-material cost and job-work conversion charges, with adjustment for by-product realisations. The article states that demands based on treating coal gas as an exempt final product and applying the proposed job-work valuation method are unsustainable. en-us Fri, 12 Jun 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796361 An inevitable coal-gas by-product arising during coke manufacture is not a final product for the Cenvat credit reversal mechanism; accordingly, no amount is payable under Rule 6(3) merely because the by-product is exempt. Coke produced on job work and returned to the principal manufacturer for further manufacture is not subject to captive-consumption valuation, as the job worker neither sells nor consumes it. Its value may be determined from raw-material cost and job-work conversion charges, with adjustment for by-product realisations. The article states that demands based on treating coal gas as an exempt final product and applying the proposed job-work valuation method are unsustainable. Case-Laws Central Excise Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796361