CENVAT Credit Rule 6 doesn't apply to Zinc Dross and Ash; no 6% payment needed for exempt by-products.

Reversal of CENVAT Credit - non-excisable/exempt goods - Zinc Dross/Cyclone/Ash which comes into existence during the manufacture of Galvanized Steel Pipes/Tubes - 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 - hence appellant is not required to pay the amount of 6% of the exempted goods .....

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