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Central Excise - Highlights / Catch Notes

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Reversal of CENVAT Credit - clearance of LPG, which was produced ...


Court Rules LPG Not a Byproduct, Exempts from CENVAT Credit Reversal u/rs 6(1) and 6(2.

May 14, 2022

Case Laws     Central Excise     HC

Reversal of CENVAT Credit - clearance of LPG, which was produced as joint petroleum product with other dutiable petroleum product by chemical reaction/fraction of common blend of raw material is proper - byproduct or not - since the assessee could not have manufactured gelatin (dutiable final product) using a lesser quantity of hydrochloric acid, Rules 6(1) and 6(2) of the CCR would not come into play. - HC

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