Reversal of CENVAT Credit on By-product Clay Exempt from Excise Duty Deemed Unnecessary Under CENVAT Rule 6(3.

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....Reversal of CENVAT Credit - clay (by-product) is exempted from excise duty and arises during the course of excavation and production of the dutiable final product lignite - The appellant is not required to maintain separate records for utilisation of input service in the manufacture of these products - rule 6(3) of the CENVAT Rules not attracted - AT....