https://www.taxtmi.com/caselaws?id=378198 Rule 6 of the CENVAT Credit Rules, 2004 was held inapplicable to a demand of 6% on the value of bagasse sold, because earlier binding decisions had already treated bagasse and electricity generated from bagasse as outside the mischief of Rule 6 where the rule's conditions were not met. The Tribunal noted that the issue was no longer res integra and that the Revenue's reliance on a later amendment did not justify departure from the settled position on the facts. The demand was therefore unsustainable, the assessee's relief was sustained, and the Revenue's challenge failed. en-us Mon, 08 Apr 2019 00:00:00 +0530 Thu, 11 Apr 2019 05:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378198 Rule 6 of the CENVAT Credit Rules, 2004 was held inapplicable to a demand of 6% on the value of bagasse sold, because earlier binding decisions had already treated bagasse and electricity generated from bagasse as outside the mischief of Rule 6 where the rule's conditions were not met. The Tribunal noted that the issue was no longer res integra and that the Revenue's reliance on a later amendment did not justify departure from the settled position on the facts. The demand was therefore unsustainable, the assessee's relief was sustained, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378198