https://www.taxtmi.com/caselaws?id=173114 Rule 6(3)(b) of the Cenvat Credit Rules, 2004 was considered in relation to bagasse sold in the market on the premise that it was an exempted excisable product. Bagasse was described as a waste product arising at the sugarcane crushing stage for manufacture of sugar and molasses, and the record did not establish which common Cenvat credit inputs were used for bagasse as distinct from the main products. The commentary notes that separate input accounts were not realistically maintainable on these facts and that an earlier tribunal decision had already taken the same view. On that basis, Rule 6(3)(b) was held inapplicable and the demand unsustainable. en-us Wed, 23 May 2012 00:00:00 +0530 Thu, 18 Jan 2018 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173114 Rule 6(3)(b) of the Cenvat Credit Rules, 2004 was considered in relation to bagasse sold in the market on the premise that it was an exempted excisable product. Bagasse was described as a waste product arising at the sugarcane crushing stage for manufacture of sugar and molasses, and the record did not establish which common Cenvat credit inputs were used for bagasse as distinct from the main products. The commentary notes that separate input accounts were not realistically maintainable on these facts and that an earlier tribunal decision had already taken the same view. On that basis, Rule 6(3)(b) was held inapplicable and the demand unsustainable. Case-Laws Central Excise Wed, 23 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173114