CENVAT Credit allowed in respect of inputs contained in by-products

C.C.E. & S.T. Vs Reliance Industries Limited (CESTAT Ahmedabad)

Conclusion: In present facts of the case, while dismissing Revenue Appeals it was held by the Hon’ble Tribunal that it is impossible to maintain separate account in respect of Input and input services received and used in the manufacture of LPG, as there is no intention to use the particular input and input services in a particular quantity used for manufacture of LPG. Further, it was also held that CENVAT Credit is

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