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TMI Blog2017 (11) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed by Sahakar Shiromani Vasantrao Kale SSK Ltd. 2. Ld. Counsel for the appellants argued that reversal of cenvat credit has been sought invoking Rule 6 of the Cenvat Credit Rules in respect of Pressmud, Bagasse and Compost cleared by them. He pointed out that all these products are waste and refuse of the process of manufacture of finished goods. Ld. Counsel for the appellants relied on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said order, following has been observed:- 4. I have carefully considered the submissions made by both sides. The fact of the case is that the appellants' goods in dispute are bagasse, press-mud, boiler ash and compost which are either waste or by-products. The issue is to be decided is whether in terms of Rule 6(3) an amount of 6% is required to be paid on the clearance of such waste/by pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules 2004 is not correct. In view of the above judgments the issue whether Rule 6(3) is applicable in case of removal of non-dutiable waste or by product is settled in favour of the assessee. As regard the submissions made by Ld. ARs that after insertion of explanation in Rule 6(1), even in case of non-excisable goods, the reversal under Rule 6(3) is required. In this regard he ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allies India Ltd.(supra) settled the issue that case of by product or waste cenvat credit cannot be denied. As provided in para 3.7 of Chapter 5 of CBEC Circular which reads as under: "3.7 CENVAT credit is also admissible in respect of the amount of inputs contained in any of the waste, refuse or bye product, Similarly, CENVAT is not to be denied if the inputs are used in any intermediate of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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