2019 (3) TMI 2032 - AT - Central Excise

Reversal of CENVAT Credit - sludge/waste under the provisions of Rule 6(3) of CCR, 2004, inevitably arising during manufacture of paper and paperboard - HELD THAT - The issue is no res integra and is decided in favour of the appellant in M/S. STAR PAPER MILLS LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE MEERUT-I 2018 (3) TMI 2004 - CESTAT ALLAHABAD where it was held that emergence of sludge and pulper waste during the course of manufacture of paper or paper board cannot be held to the result of any manufacturing activity. Appeal allowed.

Summary

The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, a manufacturer of paper and paperboard, regarding the requirement to reverse amount on the value of sludge/waste under the Cenvat Credit Rules, 2004. The issue was decided in favor of the appellant based on a precedent decision, leading to the appeal being allowed.