https://www.taxtmi.com/caselaws?id=170190 Rule 6(2) and Rule 6(3) of the Cenvat Credit Rules, 2004 were treated as inapplicable where bagasse emerged only as an inevitable and unavoidable by-product in the manufacture of dutiable sugar. The separate accounts obligation was confined to cases involving conscious use of common inputs for dutiable and exempted final products, and it could not be extended to an item not produced by choice. Applying the principle that the law does not compel an impossible obligation, CESTAT found no prima facie basis to insist on pre-deposit of the demand, interest and penalty, and granted waiver of pre-deposit with stay of recovery. en-us Fri, 16 Dec 2011 00:00:00 +0530 Tue, 19 May 2015 15:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170190 Rule 6(2) and Rule 6(3) of the Cenvat Credit Rules, 2004 were treated as inapplicable where bagasse emerged only as an inevitable and unavoidable by-product in the manufacture of dutiable sugar. The separate accounts obligation was confined to cases involving conscious use of common inputs for dutiable and exempted final products, and it could not be extended to an item not produced by choice. Applying the principle that the law does not compel an impossible obligation, CESTAT found no prima facie basis to insist on pre-deposit of the demand, interest and penalty, and granted waiver of pre-deposit with stay of recovery. Case-Laws Central Excise Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170190