Cenvat Credit Rule 6(2) & 6(3)(b) Exemption for By-products in Dutiable Manufacturing: No Credit Reversal Needed.

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....Reversal of cenvat credit - provisions of Rule 6(2) read with Rule 6(3)(b) of Cenvat Credit Rules, 2002/2004 would not be applicable in such cases when in course of manufacture of dutiable final products some exempted final products also emerge as inevitable by-product. - AT....