Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 1125 - AT - Central ExciseCENVAT Credit - byproduct/ waste product - Bagasse/Pressmud - reversal of credit under Rule 6(3)(i) of the CENVAT Credit Rules, 2004 - HELD THAT:- The issue of applicability of Rule 6(1) of CENVAT Credit Rules, 2004 to bagasse/pressmud which emerges during the course of manufacture of sugar and molasses, has been settled taking note of the judgment of Hon'ble Supreme Court in the case of Union of India Vs. DSCL Sugar Ltd. UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] in favour of the assessee. The principle laid down in DSCL Sugar Limited’s case, has been accepted by the Department by issuance of Circular No. 1027/15/2016-CX dated 25.04.2016. Appeal allowed - decided in favor of appellant.
|