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2017 (11) TMI 1766 - AT - Central ExciseCENVAT Credit - clearance of waste/by-products - Pressmud, Bagasse and Compost, Boiler Ash etc. - Rule 6 of the Cenvat Credit Rules - Held that:- An identical issue has been decided by the order of Tribunal in Shivratna Udyog Ltd. & Ors. [2017 (9) TMI 985 - CESTAT MUMBAI], where it was held that in case of removal of waste or by-product Rule 6(3) has no application - CENVAT credit need not be reversed - appeal allowed - decided in favor of appellant.
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