https://www.taxtmi.com/caselaws?id=236171 Bagasse cleared without payment of duty was held not to attract a demand under Rule 6(3) of the Cenvat Credit Rules, 2004 where it arose only as a waste product in sugar manufacture. The Tribunal reasoned that, in such circumstances, there was no practical basis to require separate maintenance of accounts for inputs allegedly used in its emergence, and no evidence showed that common Cenvat credit availed inputs were used for bagasse production. On that footing, the demand was found unsustainable and the assessee's appeal succeeded. en-us Wed, 22 May 2013 00:00:00 +0530 Wed, 26 Aug 2015 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236171 Bagasse cleared without payment of duty was held not to attract a demand under Rule 6(3) of the Cenvat Credit Rules, 2004 where it arose only as a waste product in sugar manufacture. The Tribunal reasoned that, in such circumstances, there was no practical basis to require separate maintenance of accounts for inputs allegedly used in its emergence, and no evidence showed that common Cenvat credit availed inputs were used for bagasse production. On that footing, the demand was found unsustainable and the assessee's appeal succeeded. Case-Laws Central Excise Wed, 22 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236171