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2012 (8) TMI 377 - AT - Central ExciseCenvat credit – common input used - appellants are manufacturers of sugar, molasses, rectified spirit and carbon-di-oxide - manufacture, press mud and sludge are produced which have been sold by the appellants for some value – demand of 10% or 5% as applicable during the relevant period from April 2008 to September 2010 in terms of CENVAT Credit Rule 6(3)(i) – Held that:- CENVAT credit is also admissible in respect of amounts of inputs contained in any of the waste, residue or by-product. It further states that the basic idea is that CENVAT credit is admissible so long as the inputs are used in or in relation to the manufacture of final products - demand of 10% / 5% on press mud and sludge, which are in the nature of by-product and waste and also non-excisable cannot be sustained - appeals are allowed.
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