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2019 (2) TMI 1301 - AT - Central ExciseExcisability - exempt goods - Bagasse, pressmud and composed fertilizer produced during the course of the manufacture of sugar and molasses - period March, 2015 to June, 2017 - Rule 6 of the Cenvat Credit Rules, 2004 - Held that:- A consistent view has been taken by this Tribunal that Rule 6 of CENVAT Credit Rules, 2004 has no application in given facts - reliance placed in the case of M/s Shivratna Udyog Ltd. & Others etc. Vs. Commissioner of Customs & Central Excise [2017 (9) TMI 985 - CESTAT MUMBAI], where it was held that all the goods which are cleared without payment of amount under Rule 6(3) are either by product or waste - appeal dismissed - decided against Revenue.
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