2022 (7) TMI 353 - SCH - Central Excise

CENVAT Credit - Bagasse - non-excisable goods or not - HELD THAT - In view of the judgment of this Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. 2015 (10) TMI 566 - SUPREME COURT holding Bagasse to be non-excisable to which the Cenvat Credit Rules had no application, the circular dated 25.04.2016 is unsustainable in law. The special leave petition is, therefore, dismissed.

Summary

The Supreme Court dismissed the special leave petition based on a previous judgment regarding Bagasse being non-excisable under the Cenvat Credit Rules. The circular dated 25.04.2016 was deemed unsustainable in law.