2015 (11) TMI 558 - AT - Central Excise

Demand under Rule 6(3) of Cenvat Credit Rules, 2004 - Held that - as per the order dated 28.10.2013 passed by Allahabad High Court in the case of Commissioner of Central Excise, Lucknow vs. Kisan Sahakari Chini Mills Limited 2013 (10) TMI 1197 - ALLAHABAD HIGH COURT , Bagasse and other wastes cleared by the appellant are not covered within the definition of Goods and no amount is required to be paid by the appellant under Rule 6(3) of the Cenvat Credit Rules. - Decided in favour of assessee.

Summary

The appeal was filed regarding payment under Rule 6(3) of Cenvat Credit Rules, 2004 for clearance of exempted by-products like Bagasse and Press Mud. The appellant argued based on a High Court order that no payment is required for these items. The tribunal allowed the appeal, citing a similar judgment involving Kisan Sahakari Chini Mills Limited.