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2013 (8) TMI 157 - AT - Central ExciseRule 6(3) and Rule 6(2) of Cenvat Credit Rules, 2004 - Appellants are manufacturers of sugar and molasses. In the course of manufacture of sugar at the stage of crushing of sugar cane Bagasse arises and subsequently at the stage of cleaning of cane juice impurities in the form of mud called press mud arises – Since the separate account and inventory of inputs/input services used in manufacture of dutiable and exempts goods has not been maintained as per the provisions of Rule 6(2) of Cenvat Credit Rules, 2004 in respect of clearances of Press mud and bagasse and amount at the rate of 5% of their sale value would be chargeable in terms of Rule 6 (3) of Cenvat credit Rules, 2004 – Held that:- Relying upon the decision in the case of Indian Potash [2012 (12) TMI 347 - CESTAT, NEW DELHI]as in the case of Uttam Sugar Mills Ltd. Vs. CCE, Meerut I[ 2006 (2) TMI 546 - CESTAT, NEW DELHI] has held that Rule 6(3) of Cenvat Credit Rules is not applicable in the case of clearance of bagasse and press mud that same view has been taken by the Tribunal in the case of appellants own case reported in [2013 (4) TMI 180 - CESTAT NEW DELHI] – Appeal allowed – Decided in favor of Assessee.
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