https://www.taxtmi.com/caselaws?id=799561 Rule 6 of the CENVAT Credit Rules applies only where common CENVAT inputs are used to manufacture both dutiable and exempted final products. Press mud and spent wash arising as waste or by-products during sugar and molasses manufacture do not become manufactured final products merely because they are treated as exempted goods after amendment. Organic manure produced by physically mixing those materials therefore remains outside Rule 6(2) and Rule 6(3). No Rule 6 amount is payable on its clearance, rendering the related demands unsustainable. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799561 Rule 6 of the CENVAT Credit Rules applies only where common CENVAT inputs are used to manufacture both dutiable and exempted final products. Press mud and spent wash arising as waste or by-products during sugar and molasses manufacture do not become manufactured final products merely because they are treated as exempted goods after amendment. Organic manure produced by physically mixing those materials therefore remains outside Rule 6(2) and Rule 6(3). No Rule 6 amount is payable on its clearance, rendering the related demands unsustainable. Case-Laws Central Excise Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799561