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2014 (4) TMI 577 - AT - Central ExciseCenvat Credit - Demand of 5% of the value of the exempted goods cleared from their factory premises which are Bagasse, Press-mud and Bio-compost - Held that:- there is no dispute as to the fact that appellant is manufacturing VP sugar. While manufacturing the said sugar, Bagasse which is the waste of crushed sugarcane, Press-mud and Bio-compost arises - payment of 5% of the value of Bagasse, Press-mud and Bio-compost is contested regularly. It is very clear from the process of manufacture of sugar that the appellant had availed Cenvat Credit of the inputs and input services for the manufacture of VP sugar in the sugar mills. Bagasse, Press-mud and Bio-compost arises / emerges during the manufacturing of said final products VP sugar and it cannot be said that these three items are manufactured by the appellant - Decided in favour of assessee.
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