Court Sets Aside Cenvat Credit Reversal Demand for By-Product Waste u/r 6(3)(b) of 2004 Rules.

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....Reversal of Cenvat Credit - Iron fills as are emerging as a by-product but an inevitable waste due to being segregated during the manufacture of the final product, the appellant is not liable to be vested with any liability on account of Rules 6 (3) (b) of CCR, 2004 - demand set aside.....