https://www.taxtmi.com/caselaws?id=348228 Rule 6(3) of the Cenvat Credit Rules, 2004 was held inapplicable to clearance of bagasse, press-mud, boiler ash and compost generated inevitably as waste or by-products in the manufacture of sugar and molasses. The tribunal relied on precedent limiting Rule 6 liability to final products and not waste arising during manufacture, and distinguished the later amendment expanding exempted goods because the dispute concerned waste and by-products. It also noted the circular acknowledging CENVAT credit where inputs are contained in waste, refuse or by-products. The 6% demand was therefore rejected. en-us Fri, 04 Aug 2017 00:00:00 +0530 Tue, 24 Oct 2017 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348228 Rule 6(3) of the Cenvat Credit Rules, 2004 was held inapplicable to clearance of bagasse, press-mud, boiler ash and compost generated inevitably as waste or by-products in the manufacture of sugar and molasses. The tribunal relied on precedent limiting Rule 6 liability to final products and not waste arising during manufacture, and distinguished the later amendment expanding exempted goods because the dispute concerned waste and by-products. It also noted the circular acknowledging CENVAT credit where inputs are contained in waste, refuse or by-products. The 6% demand was therefore rejected. Case-Laws Central Excise Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348228