Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 558 - AT - Central ExciseDemand under Rule 6(3) of Cenvat Credit Rules, 2004 - Held that:- as per the order dated 28.10.2013 passed by Allahabad High Court in the case of Commissioner of Central Excise, Lucknow vs. Kisan Sahakari Chini Mills Limited [2013 (10) TMI 1197 - ALLAHABAD HIGH COURT], Bagasse and other wastes cleared by the appellant are not covered within the definition of Goods and no amount is required to be paid by the appellant under Rule 6(3) of the Cenvat Credit Rules. - Decided in favour of assessee.
|