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2018 (12) TMI 1170 - AT - Central ExciseCENVAT Credit - inputs utilised in by-products/waste products - circular no. B-4/7/2000-TRU dated 3 April 2000 - Held that:- There was no cause to examine the applicability of circular no. B-4/7/2000-TRU dated 3 April 2000 in which Central Board of Excise & Customs has negated the scope for invoking exclusion from eligibility for CENVAT credit merely because the inputs had been utilised in waste or by-products. As the show cause notices in the impugned proceedings, except for the one pertaining to September 1998, had sought to invoke the demands by disputing the claim of the assessee that ‘lean gas’ is a by-product, it was incumbent upon the original authority to examine that as a prerequisite for determination of liability - the validity of the claim of central excise authorities that liability should be confirmed. The original authority is directed to examine the scope of the applicability of the exclusion from rule 6 of CENVAT Credit Rules, 2002 on the ‘lean gas’ claimed to be a by-product in the manufacturing process of the respondent - appeal allowed by way of remand.
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