https://www.taxtmi.com/caselaws?id=430889 The Tribunal allowed the appeal, ruling that Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to waste or by-products like bagasse, press mud, and boiler ash generated during the manufacturing of sugar/molasses. These agricultural residues were deemed not subject to duty as they are unavoidable waste products, following the precedent set by the Supreme Court in DSCL Sugar Ltd. The demand for payment based on the sale value of these waste products was held to be unsustainable, and the appellant's position was upheld. en-us Wed, 30 Nov 2022 00:00:00 +0530 Wed, 30 Nov 2022 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430889 The Tribunal allowed the appeal, ruling that Rule 6(3) of the Cenvat Credit Rules, 2004 does not apply to waste or by-products like bagasse, press mud, and boiler ash generated during the manufacturing of sugar/molasses. These agricultural residues were deemed not subject to duty as they are unavoidable waste products, following the precedent set by the Supreme Court in DSCL Sugar Ltd. The demand for payment based on the sale value of these waste products was held to be unsustainable, and the appellant's position was upheld. Case-Laws Central Excise Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430889