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2019 (12) TMI 520 - AT - Central ExciseCENVAT Credit - By-product/exempt goods - Bagasse - non-maintenance of separate account for inputs and input services for manufacture of dutiable and exempted products - Rule 6(3) of CENVAT Credit Rules, 2004 - HELD THAT:- The issue has already been settled by the Hon'ble High Court of Allahabad in Balrampur Chini Mills Ltd v. Union of India [2019 (5) TMI 972 - ALLAHABAD HIGH COURT] wherein the Hon'ble High Court observed that provisions of Rule 6 of CENVAT Credit Rules, 2004 are not applicable to the facts of the case. The appellant is not liable to pay 6% of the value of bagasse cleared by them - appeal allowed - decided in favor of appellant.
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