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<h1>CESTAT Bangalore rules in favor of sugar manufacturer exempting excise duty under Cenvat Credit Rules</h1> <h3>GM. SUGAR AND ENERGY PVT. LTD. Versus COMMISSIONER OF C. EX., BANGALORE-II</h3> GM. SUGAR AND ENERGY PVT. LTD. Versus COMMISSIONER OF C. EX., BANGALORE-II - 2014 (300) E.L.T. 147 (Tri. - Bang.) The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant, a sugar manufacturer, who sold Bagasse and Press Mud without paying excise duty. The appellant was not required to pay 10% of the value under Rule 6(3) of Cenvat Credit Rules, 2004 as they did not maintain separate accounts for inputs. The decision was based on the case of Rallis India Ltd. v. UOI. The appeal was allowed, and the stay application was disposed of.