https://www.taxtmi.com/caselaws?id=219332 The Tribunal allowed the appeal, setting aside the order demanding payment from a sugar manufacturer for not maintaining separate accounts for dutiable and exempted final products as required by Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal found it impractical to segregate inputs due to bagasse being a by-product of sugarcane crushing, leading to the impossibility of maintaining separate accounts. The demand based on the sale value of bagasse was deemed unfounded, and the consideration of Cenvat credit availed inputs was highlighted as not applicable due to the nature of bagasse production. en-us Fri, 20 Apr 2012 00:00:00 +0530 Thu, 25 Oct 2012 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219332 The Tribunal allowed the appeal, setting aside the order demanding payment from a sugar manufacturer for not maintaining separate accounts for dutiable and exempted final products as required by Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal found it impractical to segregate inputs due to bagasse being a by-product of sugarcane crushing, leading to the impossibility of maintaining separate accounts. The demand based on the sale value of bagasse was deemed unfounded, and the consideration of Cenvat credit availed inputs was highlighted as not applicable due to the nature of bagasse production. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219332