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2014 (4) TMI 52 - AT - Central ExciseDemand in respect of press mud, bagasse and compost fertilizer cleared without payment of duty by the sugar manufacturers - Availment of credit on common inputs which are used in the manufacture of excisable as well goods cleared at nil rate of duty in view of Rule 6(3) of the Cenvat Credit Rules, 2004 - Held that:- Commissioner (Appeals) in the impugned order relied upon the earlier decisions of the Tribunal on the same issue. The tribunal in the case of Indian Potash Ltd vs CCE, Allahabad [2012 (12) TMI 347 - CESTAT, NEW DELHI] set aside the demand in respect of bagasse on the ground that bagasse is nothing but waste obtained at the time of manufacture of sugar - Decided against Revenue.
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