TMI Blog2019 (12) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble High Court of Allahabad in Balrampur Chini Mills Ltd v. Union of India [ 2019 (5) TMI 972 - ALLAHABAD HIGH COURT ] wherein the Hon'ble High Court observed that provisions of Rule 6 of CENVAT Credit Rules, 2004 are not applicable to the facts of the case. The appellant is not liable to pay 6% of the value of bagasse cleared by them - appeal allowed - decided in favor of appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services used in the manufacture of molasses, the appellant is required to maintain separate account and the appellant is not maintaining separate account for inputs and input services for manufacture of dutiable and exempted products, therefore, the appellant is liable to pay an amount @ 6% of value of bagasse in terms of Rule 6(3) of the CENVAT Credit Rules, 2004. Hence, the proceedings were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Bagasse not to be a manufactured product, and therefore Rule 6 of the Cenvat Credit Rules, 2004 shall have no application, Section 6(1) has been amended by inserting the 2 Explanations, which the respondent contends is sufficient to include Bagasse within the fold of Section 6, and further to justify the stand for a reversal of Cenvat Credit Rules, 2004. I hold that the appellant is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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