Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process

APL Apollo Tubes Ltd Vs Commissioner of CGST (CESTAT Mumbai) CESTAT Mumbai held that Rule 6 of the CCR, 2004 is not applicable to the waste products which arises during the process of manufacture and is sold for some consideration. Facts- The appellants are engaged in manufacturing of MS Black Pipes and Galvanised from Pipes and during its manufacturing process unusable waste/ residue in the form of zinc dross, zinc dust and flux skimming are generated which cannot be avoided. The appellant used to sold the said waste/ residue in open market. As per department the said residue is exempted good...