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2020 (2) TMI 140 - AT - Central ExciseCENVAT Credit - by-products/exempt goods - Bagasse, press mud generated during the course of manufacture of sugar, molasses - manufacture of taxable as well as exempt goods - Board’s Circular No.1027/15/2016-CX, dt.25.04.2016 - applicability of Rule 6 of CCR - HELD THAT:- The issue is covered by the judgment of this Tribunal in series of cases and also the recent judgment of Hon'ble Allahabad High Court in the case of M/S BALRAMPUR CHINI MILLS LTD. THROUGH ITS GENERAL MANAGER VERSUS UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE [2019 (5) TMI 972 - ALLAHABAD HIGH COURT] Where quashing the Board’s Circular for the period after issuance of Notification No.06/2015-CE(NT), dt.01.03.2015, Hon'ble High Court observed that Rule 6 of the CENVAT Credit Rules would have no application for reversal of CENVAT Credit in relation to Bagasse. Appeal allowed - decided in favor of appellant.
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