2019 (12) TMI 520

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.... Shri Anil Chaudhary, Deputy Commissioner (AR) for the respondent ORDER By this appeal, the appellant is challenging the demand of 6% of the value of bagasse sold by them in terms of Rule 6(3) of CENVAT Credit Rules, 2004. 2. The facts of the case are that the appellant is engaged in the manufacture of sugar and molasses. In the course of manufacture of sugar and molasses, bagasse generat....

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.... already been settled by the Hon'ble High Court of Allahabad in Balrampur Chini Mills Ltd v. Union of India 2019 (5) TMI 972 ALLAHABAD HIGH COURT wherein the Hon'ble High Court observed that provisions of Rule 6 of CENVAT Credit Rules, 2004 are not applicable to the facts of the case. 5. In these circumstances, relying on the decision of Hon'ble High Court of Allahabad in the case o....