https://www.taxtmi.com/caselaws?id=211728 The Tribunal held that Rule 6(2) and 6(3) of the Cenvat Credit Rules, 2004 do not apply to waste products like press mud. Therefore, the appellant, a sugar mill, was not obligated to make the demanded payment for press mud under Rule 6(3). The Tribunal waived the pre-deposit amount and interest for the appeal hearing, granting a stay on recovery. This decision clarifies the treatment of waste products under the Cenvat Credit Rules, distinguishing between dutiable final products and exempted by-products. en-us Mon, 02 May 2011 00:00:00 +0530 Fri, 12 Oct 2012 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211728 The Tribunal held that Rule 6(2) and 6(3) of the Cenvat Credit Rules, 2004 do not apply to waste products like press mud. Therefore, the appellant, a sugar mill, was not obligated to make the demanded payment for press mud under Rule 6(3). The Tribunal waived the pre-deposit amount and interest for the appeal hearing, granting a stay on recovery. This decision clarifies the treatment of waste products under the Cenvat Credit Rules, distinguishing between dutiable final products and exempted by-products. Case-Laws Central Excise Mon, 02 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211728