https://www.taxtmi.com/caselaws?id=248148 Rule 6(3) of the Cenvat Credit Rules, 2004 was held inapplicable to bagasse and press mud, as these were waste/by-products arising during sugar manufacture and sold without payment of excise duty. On those facts, the absence of separate accounts for inputs and input services did not justify a demand for 10% of the value under Rule 6(3). The Tribunal treated the cited precedent as directly applicable and concluded that no reversal or payment obligation arose in respect of such waste products. The demand was therefore unsustainable and relief was granted to the assessee. en-us Mon, 05 Aug 2013 00:00:00 +0530 Tue, 03 Jun 2014 15:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248148 Rule 6(3) of the Cenvat Credit Rules, 2004 was held inapplicable to bagasse and press mud, as these were waste/by-products arising during sugar manufacture and sold without payment of excise duty. On those facts, the absence of separate accounts for inputs and input services did not justify a demand for 10% of the value under Rule 6(3). The Tribunal treated the cited precedent as directly applicable and concluded that no reversal or payment obligation arose in respect of such waste products. The demand was therefore unsustainable and relief was granted to the assessee. Case-Laws Central Excise Mon, 05 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248148