https://www.taxtmi.com/caselaws?id=799087 Processed milk arising as an integral intermediate stage in the continuous manufacture of sugar-boiled confectionery, whether captively consumed or sent to job workers, is not an exempted final product for CENVAT credit purposes. Rules 3 and 6 apply to inputs or input services used in manufacturing final products, requiring the manufacturing process to be assessed as a whole. A technological or unavoidable intermediate product used to make the dutiable ultimate product does not trigger the Rule 6 obligation merely because it is not independently cleared. The resulting demand is unsustainable. en-us Wed, 16 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799087 Processed milk arising as an integral intermediate stage in the continuous manufacture of sugar-boiled confectionery, whether captively consumed or sent to job workers, is not an exempted final product for CENVAT credit purposes. Rules 3 and 6 apply to inputs or input services used in manufacturing final products, requiring the manufacturing process to be assessed as a whole. A technological or unavoidable intermediate product used to make the dutiable ultimate product does not trigger the Rule 6 obligation merely because it is not independently cleared. The resulting demand is unsustainable. Case-Laws Central Excise Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799087