https://www.taxtmi.com/caselaws?id=755252 CESTAT Allahabad allowed the appeal regarding reversal of CENVAT credit on inputs and input services used in manufacturing sugar and molasses. Following SC precedent in Union of India v. DSCL Sugar Ltd., the Tribunal held that bagasse, being agricultural waste without undergoing manufacturing process, is not excisable under Section 2(f) of the Act. Since bagasse is not dutiable or manufactured, no reversal was required under Rule 6(3) of CCR, 2004. The amount reversed constituted revenue deposit without limitation for refund. The impugned order was set aside. en-us Mon, 08 Jul 2024 00:00:00 +0530 Mon, 08 Jul 2024 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755252 CESTAT Allahabad allowed the appeal regarding reversal of CENVAT credit on inputs and input services used in manufacturing sugar and molasses. Following SC precedent in Union of India v. DSCL Sugar Ltd., the Tribunal held that bagasse, being agricultural waste without undergoing manufacturing process, is not excisable under Section 2(f) of the Act. Since bagasse is not dutiable or manufactured, no reversal was required under Rule 6(3) of CCR, 2004. The amount reversed constituted revenue deposit without limitation for refund. The impugned order was set aside. Case-Laws Central Excise Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755252