Tribunal exempts payment for clearance of exempted by-products under Cenvat Credit Rules 2004

The tribunal allowed the appeal, following a precedent involving Kisan Sahakari Chini Mills Limited, stating that no payment is required under Rule 6(3) of Cenvat Credit Rules, 2004 for the clearance of exempted by-products like Bagasse and Press Mud.

---

---

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.

---