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2017 (1) TMI 1516 - AT - Central ExciseCENVAT credit - manufacture of taxable as well as exempt goods - waste - chhilka, dundli, bhushi and sprout - Rule 6(3) of the Rules - Held that: - the Tribunal relying upon the decisions of the Bombay High Court in Hindalco Industries Limited vs. Union of India, [2014 (12) TMI 657 - BOMBAY HIGH COURT] held that for the by-products i.e. chhilka, dhundli, bhushi and sprout emerging during the manufacturing of malt and malt extract, the assessee is not liable to pay 10% of the value of the said goods - appeal allowed - decided in favor of Revenue.
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