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2017 (9) TMI 985 - CESTAT MUMBAI
CENVAT credit - By-product - Bagasse, Press-mud, Boiler Ash and Compost - Rule 6(3) of CCR - case of the department is that since no duty has been paid on these by-products in terms of Rule 6(3) they are required to pay 6% of the sale value of these by-proudcts - Held that: - all the goods which are cleared without payment of amount under Rule 6(3) are either by product or waste - In case of by product or waste the decision of Jurisdictional High Court of Bombay in the case of Rallies India Ltd. [2008 (12) TMI 46 - HIGH COURT BOMBAY] settled the issue that in case of by product or waste cenvat credit cannot be denied - in case of removal of waste or by-product Rule 6(3) has no application - appeal allowed - decided in favor of appellant.