https://www.taxtmi.com/caselaws?id=425768 The Ld. Commissioner(Appeals) overturned the original authority's decision and upheld the duty demand on manufacturers for not maintaining separate accounts for dutiable and exempted goods like Bagasse and Bio Compost under Rule 6 of the Cenvat Credit Rules, 2004. The insertion of explanations through Notification no.: 06/2015-C.E. (N.T.) clarified the scope of "exempted goods," impacting manufacturers' liability. Judicial precedents, including the UOI Vs. DSCL Sugar Ltd. case and relevant circulars, were considered in determining the payment obligations under Rule 6. en-us Wed, 27 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425768 The Ld. Commissioner(Appeals) overturned the original authority's decision and upheld the duty demand on manufacturers for not maintaining separate accounts for dutiable and exempted goods like Bagasse and Bio Compost under Rule 6 of the Cenvat Credit Rules, 2004. The insertion of explanations through Notification no.: 06/2015-C.E. (N.T.) clarified the scope of "exempted goods," impacting manufacturers' liability. Judicial precedents, including the UOI Vs. DSCL Sugar Ltd. case and relevant circulars, were considered in determining the payment obligations under Rule 6. Case-Laws Central Excise Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425768