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2019 (5) TMI 322 - AT - Central ExciseCENVAT Credit - common inputs used in manufacture of dutiable as well as exempt goods (by-products) - press mud and spent wash - Rule 6(3) of CENVAT Credit Rules, 2004 - HELD THAT:- Tribunal in MANAKPUR CHINI MILLS VERSUS CCE., ALLAHABAD [2012 (7) TMI 474 - CESTAT, NEW DELHI] case in similar circumstances after analyzing the amendment to Section 2(d) of Central Excise Act, 1944 has held that the demand is not sustainable. In the present case organic manure emerges by physical mixing out of two byproducts viz. press mud and spent wash, hence, the aforesaid judgment is squarely applicable to the facts of the present case. Appeal allowed - decided in favor of appellant.
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