Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 137 - AT - Central ExciseCENVAT credit - common inputs and input services used for manufacture of dutiable goods like sugar and exempted goods namely bagasse - non-maintenance of separate records - Rule 6(3) of CENVAT Credit rules, 2004 - HELD THAT:- The Apex Court in the case of UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] has held that bagasse emerges as a residue from the manufacturing process, that Bagasse by itself is not a product which is manufactured by the assessee. Bagasse is not excisable there being no manufacturing process, Rule 6 of CENVAT Credit Rules 2004 is not applicable. Demand cannot sustain - appeal allowed - decided in favor of appellant.
|