https://www.taxtmi.com/caselaws?id=440157 The Tribunal allowed the appeal, setting aside the order that upheld the recovery of 6% of the sale value of certain by-products under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal determined that the by-products, including bagasse, press mud, and boiler ash, being waste or residue and not manufactured goods, do not fall under Rule 6, based on previous decisions and a Supreme Court ruling. The appeal was allowed, concluding that the appellant is not liable to pay the demanded amount for the period in question. en-us Tue, 11 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 08:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440157 The Tribunal allowed the appeal, setting aside the order that upheld the recovery of 6% of the sale value of certain by-products under Rule 6(3) of the Cenvat Credit Rules, 2004. The Tribunal determined that the by-products, including bagasse, press mud, and boiler ash, being waste or residue and not manufactured goods, do not fall under Rule 6, based on previous decisions and a Supreme Court ruling. The appeal was allowed, concluding that the appellant is not liable to pay the demanded amount for the period in question. Case-Laws Central Excise Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440157