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    <title>2019 (5) TMI 972 - ALLAHABAD HIGH COURT</title>
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    <description>The court quashed Circular No. 1027/15/2016-CX treating Bagasse as an exempted good for credit reversal under Rule 6 of the CENVAT Credit Rules, 2004. The show cause notice challenging the circular was also quashed. The writ petition was deemed maintainable as referring the petitioner back to the competent authority would be futile due to the binding nature of the circular. No costs were awarded.</description>
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      <description>The court quashed Circular No. 1027/15/2016-CX treating Bagasse as an exempted good for credit reversal under Rule 6 of the CENVAT Credit Rules, 2004. The show cause notice challenging the circular was also quashed. The writ petition was deemed maintainable as referring the petitioner back to the competent authority would be futile due to the binding nature of the circular. No costs were awarded.</description>
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