CENVAT Credit Stands for Inputs in By-products; Demands u/r 6 Inapplicable for Silica Sand, Ball Clay.

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....Reversal of CENVAT Credit - exempted product/by-product - Any input/input services contained in any by-product/waste/refuse, Cenvat Credit cannot be varied or denied. With this logic demand under Rule 6 in respect of by-product is not applicable - Once it is established that the product in question are by-product then it is settled in respect of by-product demand under Rule 6 will not sustain. Accordingly, in the present case also, Silica Sand and Ball Clay being a by-product, no demand under Rule 6 shall sustain. - AT....