https://www.taxtmi.com/caselaws?id=259148 CENVAT credit on common inputs used to manufacture sugar could not be denied or proportionately reversed merely because the process also yielded bagasse, press mud, or electricity from bagasse. Bagasse and press mud were treated as unavoidable agricultural waste arising in the course of sugar manufacture, not as separately manufactured exempted goods. Electricity generated from bagasse was also treated as outside the relevant excisable-goods context, so Rule 6 of the CENVAT Credit Rules, 2004 did not justify reversal or application of the percentage formula. In the absence of distinguishing facts or law, no basis existed to invoke credit reversal. en-us Thu, 16 Apr 2015 00:00:00 +0530 Fri, 01 May 2015 06:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259148 CENVAT credit on common inputs used to manufacture sugar could not be denied or proportionately reversed merely because the process also yielded bagasse, press mud, or electricity from bagasse. Bagasse and press mud were treated as unavoidable agricultural waste arising in the course of sugar manufacture, not as separately manufactured exempted goods. Electricity generated from bagasse was also treated as outside the relevant excisable-goods context, so Rule 6 of the CENVAT Credit Rules, 2004 did not justify reversal or application of the percentage formula. In the absence of distinguishing facts or law, no basis existed to invoke credit reversal. Case-Laws Central Excise Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259148