https://www.taxtmi.com/caselaws?id=284415 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent, ruling that Bagasse and Press-mud are excisable goods not subject to Rule 6 of the CENVAT Credit Rules, 2004. The Tribunal emphasized that Rule 6 applies to final products, not waste or by-products, citing relevant case law. As Bagasse and Press-mud are excisable goods, the circular relied upon by Revenue does not apply. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision. en-us Thu, 06 Sep 2018 00:00:00 +0530 Mon, 18 Nov 2019 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284415 The Tribunal upheld the Commissioner (Appeals) decision in favor of the respondent, ruling that Bagasse and Press-mud are excisable goods not subject to Rule 6 of the CENVAT Credit Rules, 2004. The Tribunal emphasized that Rule 6 applies to final products, not waste or by-products, citing relevant case law. As Bagasse and Press-mud are excisable goods, the circular relied upon by Revenue does not apply. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284415