https://www.taxtmi.com/caselaws?id=776522 The CESTAT Chandigarh held that the requirement to pay 6% of the sale price of bagasse and press mud under Rule 6(3) of the CENVAT Credit Rules, 2004, does not apply where bagasse is not a manufactured final product. Relying on the Allahabad HC decision, the tribunal ruled that the obligation to reverse CENVAT credit under Rule 1 is not attracted in such cases. Consequently, the appeal was allowed. en-us Thu, 07 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776522 The CESTAT Chandigarh held that the requirement to pay 6% of the sale price of bagasse and press mud under Rule 6(3) of the CENVAT Credit Rules, 2004, does not apply where bagasse is not a manufactured final product. Relying on the Allahabad HC decision, the tribunal ruled that the obligation to reverse CENVAT credit under Rule 1 is not attracted in such cases. Consequently, the appeal was allowed. Case-Laws Central Excise Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776522