https://www.taxtmi.com/caselaws?id=796361 Inevitable coal gas arising during coke manufacture is a by-product rather than a final product, so the payment mechanism for exempted final products under Rule 6(3) of the Cenvat Credit Rules does not apply. Coke produced on job work and returned to the principal manufacturer for further manufacture is neither sold by the job worker nor consumed by or on behalf of that job worker; captive-consumption valuation under Rule 10A(iii) read with Rule 8 is therefore inapplicable. Valuation based on raw-material cost and job-work conversion charges, adjusted for by-product realisations, supports the duty treatment. 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 Inevitable coal gas arising during coke manufacture is a by-product rather than a final product, so the payment mechanism for exempted final products under Rule 6(3) of the Cenvat Credit Rules does not apply. Coke produced on job work and returned to the principal manufacturer for further manufacture is neither sold by the job worker nor consumed by or on behalf of that job worker; captive-consumption valuation under Rule 10A(iii) read with Rule 8 is therefore inapplicable. Valuation based on raw-material cost and job-work conversion charges, adjusted for by-product realisations, supports the duty treatment. Case-Laws Central Excise Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796361