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1. Cenvat Credit - When spent wash and press mud had emerged as inevitable wastes during the process of manufacturing of final products viz., sugar and Denatured Ethyl...

2. CENVAT credit - input service used for disposal of the press mud, a by-product, which was generated during the course of manufacture of sugar - credit allowed - AT

3. Cenvat Credit of service tax paid on GTA for disposal of by product - sugarcane is definitely is a raw material for sugar and Press Mud and Ash are used as manure for...

4. Excisability - Waste - Bagasse - press mud - it is a natural by-product which does not involve any effort nor is it the primary intention of a sugar manufacturer to...

5. Cenvat Credit - Rule 6 - Press-mud is a by-product or waste. - Just because the press mud is processed further resulting in exempted product, it cannot be said that the...

6. Manufacture - process of cutting of waste plastic container - Such plastic containers before and after cutting are nothing but waste / scrap - Not a manufacturing...

7. Cenvat credit - bagasse and press mud emerging during crushing of sugar cane and purification of cane juice – no need to maintained separate accounts for the inputs for...

8. CENVAT Credit - by-product/waste - bagasse & press-mud arising out of manufacture - irrespective of the amendment, there arises no liability upon the appellant to pay...

9. CENVAT Credit - manufacture of exempt product namely ‘sludge’ - A manufacturer would be happy when there is less waste or no waste at all since the burden of maintaining...

10. Reversal of Cenvat Credit - input - input services - pressmud - wastes generated during manufacturing of sugar/molasses - exempt goods - Rule 6(3)(i) of CENVAT Credit...

11. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

12. CENVAT Credit - waste/residue/by-product/ refuse - there has to be a manufacturing activity for invoking the aforesaid Rule - ‘bagasse/pressmud’ which emerges as a...

13. Reversal of CENVAT Credit - common inputs used for taxable as well as exempt goods - non-maintenance of separate records - Ammonia - Revenue is trying to stretch the law...

14. Reversal of cenvat credit - provisions of Rule 6(2) read with Rule 6(3)(b) of Cenvat Credit Rules, 2002/2004 would not be applicable in such cases when in course of...

15. Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and...