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of <h1>Tribunal exempts payment for clearance of exempted by-products under Cenvat Credit Rules 2004</h1> <h3>M/s. Shree Govardhan Sugar Industries Versus Commissioner of Central Excise & S.T., Surat</h3> The tribunal allowed the appeal, following a precedent involving Kisan Sahakari Chini Mills Limited, stating that no payment is required under Rule 6(3) ... Demand under Rule 6(3) of Cenvat Credit Rules, 2004 - Held that:- as per the order dated 28.10.2013 passed by Allahabad High Court in the case of Commissioner of Central Excise, Lucknow vs. Kisan Sahakari Chini Mills Limited [2013 (10) TMI 1197 - ALLAHABAD HIGH COURT], Bagasse and other wastes cleared by the appellant are not covered within the definition of Goods and no amount is required to be paid by the appellant under Rule 6(3) of the Cenvat Credit Rules. - Decided in favour of assessee. The appeal was filed regarding payment under Rule 6(3) of Cenvat Credit Rules, 2004 for clearance of exempted by-products like Bagasse and Press Mud. The appellant argued based on a High Court order that no payment is required for these items. The tribunal allowed the appeal, citing a similar judgment involving Kisan Sahakari Chini Mills Limited.
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