Rule 6(3)(i) of Cenvat Credit Rules, 2004 not applicable for 5% credit reversal on slag removal.

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....Reversal of CENVAT Credit - provisions of Rule 6(3)(i) of the Cenvat Credit Rules, 2004 would not be applicable in the facts of this case for payment of amount equal to 5% for value of the waste product i.e. slag removed from the factory. - AT....