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2019 (5) TMI 1653 - AT - Central ExciseCENVAT credit - inputs/input services used in the manufacture of excisable as well as exempted goods including non-excisable goods - Bagasse and Press Mud - period from 1st March 2015 to 31st March 2016 - sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 - HELD THAT:- The issue is covered by precedent decision in respondent’s own case M/S BAJAJ HINDUSTHAN SUGAR LIMITED VERSUS COMMISSIONER, CENTRAL EXCISE & CGST, (NOIDA, U.P.) [2019 (6) TMI 186 - CESTAT ALLAHABAD] where it was held that Press Mud and Bagasse are not arising out of manufacturing activity and the same are agricultural waste and residue and therefore the said Final Order is applicable in the present case. Credit need not be reversed - appeal dismissed - decided against Revenue.
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