https://www.taxtmi.com/caselaws?id=381109 Bagasse and press-mud removed during the relevant period were held not liable to reversal under Rule 6 of the Cenvat Credit Rules, 2004 where common input credit had been availed. The Tribunal noted that, after the amendment to the explanation to Rule 6(1), the issue was no longer res integra and followed the Supreme Court view that bagasse and press-mud do not arise from manufacturing activity but are agricultural waste and residue. On that basis, the demand under Rule 6 could not survive, and the liability was set aside. en-us Thu, 18 Apr 2019 00:00:00 +0530 Wed, 05 Jun 2019 07:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381109 Bagasse and press-mud removed during the relevant period were held not liable to reversal under Rule 6 of the Cenvat Credit Rules, 2004 where common input credit had been availed. The Tribunal noted that, after the amendment to the explanation to Rule 6(1), the issue was no longer res integra and followed the Supreme Court view that bagasse and press-mud do not arise from manufacturing activity but are agricultural waste and residue. On that basis, the demand under Rule 6 could not survive, and the liability was set aside. Case-Laws Central Excise Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381109