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2012 (7) TMI 81 - CESTAT, AHMEDABADCenvat Credit - Rule 6 - Non maintenance of Separate account – input used for manufacture of waste - appellant is engaged in the manufacture of sugar and during the course of manufacture of sugar, a product press-mud emerges which is actually a waste and by itself cannot be of much use, which is further processed and mixed with Spent Wash and Bio-compost emerges – Held that:- Press-mud and spent wash emerged during the course of sugar have been further processed which resulted in exempted product Bio-compost. Just because the press mud is processed further resulting in exempted product, it cannot be said that the appellant is required to maintain separate accounts - appellant was not required to reverse the 10% of the value of press mud under Rule 6 of CENVAT Credit Rules, 2004 - appeal is allowed with consequential relief to the appellant.
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