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2019 (5) TMI 1655 - AT - Central ExciseCENVAT credit - waste/residue - bagasse and press mud - common input services used in manufacture of waste products - Rule 6 of Cenvat Credit Rules - Revenue’s only grievance is that the precedent decision followed by the Commissioner (Appeals) would not apply after amendment in the provisions of sub-rule (1) of Rules 6 of Cenvat Credit Rules adding an explanation therein w.e.f. 01 March, 2015 - HELD THAT:- The said grounds of the Revenue was dealt with by the Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, MEERUT-I VERSUS M/S. BAJAJ HINDUSTHAN SUGAR LTD. [2019 (5) TMI 1653 - 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 credit need not be reversed. Credit remains allowed - appeal dismissed - decided against Revenue.
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