Prior to 7-9-2007, no reversal of credit on input contained in 'waste' by-product on which duty was

Cenvat Credit : Prior to introduction of rule 3(5C) of CENVAT Credit Rules, 2004 with effect from 7-9-2007, no reversal under rule 3(5) is required on input contained in 'waste' by-product even if duty on such by-product is remitted