Cenvat Credit Rules 6(2) and 6(3) Don't Apply to Unavoidable Waste or By-Products from Exempted Final Products.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat credit - The Rules 6(2) & 6(3) would not apply when some exempted final products emerge as inevitable and unavoidable waste or by-product, as in such a situation, even if the manufacturer wants, he cannot maintain separate account and inventory - AT....