Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 242 - CESTAT NEW DELHIClearances of baggase - whether in respect of clearances an amount equal to 10% of the sale value would be required to be paid in terms of the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 - Held that:- As decided in Bajaj Hindustan Ltd. Vs. CCE, Meerut-I [2013 (4) TMI 180 - CESTAT NEW DELHI] and Indian Potash Ltd. Vs. CCE, Allahabad (2012 (12) TMI 347 - CESTAT, NEW DELHI) the provisions of Rule 6(2) and 6(3) are applicable when some common inputs are used in or in relation to the manufacture of dutiable final products as well as exempted final products and separate account of inventory of such common inputs and input services in respect of which cenvat credit had been availed is not maintained. In the present case SCN does not even mention as to which are the common inputs which are used at the stage of crushing of sugarcane & mentions chemicals viz. Phosphoric Acid, Hydrogen Peroxide, Caustic Soda, Sulphur, etc. but the same are used in the course of processing of the sugar and not at the stage of crushing of sugarcane at which stage the baggase arises.Thus Rule 6(2) and Rule 6(3) is not applicable & impugned order is not sustainable. In favour of assessee.
|