https://www.taxtmi.com/caselaws?id=282473 Waste or residue arising during manufacture, such as bagasse and press mud, does not attract Rule 6 liability under the Cenvat Credit Rules, 2004 merely because of the 01.03.2015 amendment to Rule 6(1). The amendment did not change the legal character of such non-excisable by-products into manufactured products, and earlier precedent continued to apply. As a result, the obligation to pay an amount in relation to these materials was not fastened on the assessee, and the Revenue's challenge failed. en-us Wed, 15 May 2019 00:00:00 +0530 Thu, 14 Nov 2024 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282473 Waste or residue arising during manufacture, such as bagasse and press mud, does not attract Rule 6 liability under the Cenvat Credit Rules, 2004 merely because of the 01.03.2015 amendment to Rule 6(1). The amendment did not change the legal character of such non-excisable by-products into manufactured products, and earlier precedent continued to apply. As a result, the obligation to pay an amount in relation to these materials was not fastened on the assessee, and the Revenue's challenge failed. Case-Laws Central Excise Wed, 15 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282473