https://www.taxtmi.com/caselaws?id=379594 The Tribunal allowed the appeal, setting aside the impugned orders and providing consequential relief to the appellant. The decision was based on the interpretation of Rule 6(3) of CENVAT Credit Rules, 2004, regarding the emergence of organic manure from waste by-products. The Tribunal considered judgments by the Hon'ble Allahabad High Court and Hon'ble Bombay High Court, highlighting the defectiveness of show cause notices in specifying input and input services used in generating by-products. Additionally, referencing the Supreme Court's ruling in Union of India v. DSCL Sugar Ltd, the Tribunal concluded that the organic manure did not result from a manufacturing process, exempting it from duty payment. en-us Wed, 03 Apr 2019 00:00:00 +0530 Sat, 04 May 2019 06:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379594 The Tribunal allowed the appeal, setting aside the impugned orders and providing consequential relief to the appellant. The decision was based on the interpretation of Rule 6(3) of CENVAT Credit Rules, 2004, regarding the emergence of organic manure from waste by-products. The Tribunal considered judgments by the Hon'ble Allahabad High Court and Hon'ble Bombay High Court, highlighting the defectiveness of show cause notices in specifying input and input services used in generating by-products. Additionally, referencing the Supreme Court's ruling in Union of India v. DSCL Sugar Ltd, the Tribunal concluded that the organic manure did not result from a manufacturing process, exempting it from duty payment. Case-Laws Central Excise Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379594