#Compliance

CESTAT ruled that waste and scrap generated incidentally during manufacturing do not qualify as 'exempted goods' under Rule 6(3) of the CENVAT Credit Rules, 2004. The Tribunal set aside the 6% payment demand, clarifying compliance obligations for manufacturers and job-workers dealing with incidental by-products.

The National Green Tribunal (Southern Zone) ruled that a polluter’s isolated corrective action after effluent discharge does not exempt it from penalties if ongoing violations persist. The judgment underscores TNPCB’s duty to enforce continuous environmental compliance, not just post-facto remediation, impacting industries and pollution control boards across India.

ITAT holds that TDS under Sections 194C and 194J does not arise if aggregate payments fall below statutory thresholds or exemption conditions are met, clarifying compliance obligations for traders.