2014 (8) TMI 912

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..... payment of duty has been made during the course of manufacture of sugar. Bagasse is a waste/by-product - In a recent decision the hon'ble apex Court in the case of Hindustan Zinc Ltd. held that the provisions of Rule 6(3) of the CENVAT Credit Rules 2004 will not apply to by-products arising in the course of manufacture and, therefore, reversal of credit or payment of a sum @ 10%/5% of the value of .....

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..... e for the consumption of inputs/input services used in the manufacture of dutiable as well as exempted products, the appellant is required to discharge a sum @10%/5% of the value of exempted goods. Aggrieved of the same the appellant is before us. 3. None represented the appellant. However, they have filed written submissions stating that the issue is already covered in their favour in various .....

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