2015 (11) TMI 1583

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..... rated during the process of manufacture of dutiable final product. The Rule 6 of the said Rules would apply, on the inputs which are used in the manufacture of exempted final product. In the present case, the inputs were used not in the manufacture of exempted final products. It is used in the manufacture of dutiable final product. Hence, Rule 6(1) of the said Rules would not apply and there is no .....

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..... generated. The appellant cleared the sludge and paid the Service Tax on transportation of the goods. The appellant availed Cenvat credit on the input service for payment of Service Tax on transportation of Molasses Sludge. The Adjudicating authority disallowed the Cenvat credit of ₹ 1,83,603/- along with interest and imposed penalty, which is upheld by the Commissioner (Appeals). According .....

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..... n the factory for manufacture of final product or premises of the provider of output service. In the present case, the appellants availed credit on the inputs and input service for manufacture of dutiable final product and the waste was generated during the process of manufacture of dutiable final product. The Rule 6 of the said Rules would apply, on the inputs which are used in the manufacture of .....

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