https://www.taxtmi.com/caselaws?id=392753 The Tribunal concluded that pressmud, as an agricultural waste byproduct of sugar manufacturing, does not fall under Rule 6 of the Cenvat Credit Rules, 2004, even after the amendment. It emphasized that pressmud is non-excisable and not subject to excise duty, thus excluding it from Rule 6's scope. Consequently, the appellant's appeal was allowed, affirming their entitlement to Cenvat Credit and providing consequential relief. The decision clarifies that Rule 6 does not apply to waste products like pressmud, aligning with established legal principles and precedents. en-us Tue, 25 Feb 2020 00:00:00 +0530 Thu, 07 Nov 2024 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392753 The Tribunal concluded that pressmud, as an agricultural waste byproduct of sugar manufacturing, does not fall under Rule 6 of the Cenvat Credit Rules, 2004, even after the amendment. It emphasized that pressmud is non-excisable and not subject to excise duty, thus excluding it from Rule 6's scope. Consequently, the appellant's appeal was allowed, affirming their entitlement to Cenvat Credit and providing consequential relief. The decision clarifies that Rule 6 does not apply to waste products like pressmud, aligning with established legal principles and precedents. Case-Laws Central Excise Tue, 25 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392753