2019 (6) TMI 1724

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..... mendment of Rule 6 (1) of the Cenvat Credit Rules by way of insertion of explanation (1) and (2) in the CCR - HELD THAT:- There was no requirement for payment of 6% of the value of goods, even after the amendment of the provisions of Rule 6, the lower authorities has relied upon the decision of Hon ble Supreme Court in the case of UNION OF INDIA VERSUS DSCL SUGAR LTD. [ 2015 (10) TMI 566 - SUPREME .....

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..... anation (1) and (2) in the said Rule, whether the respondent, who were engaged in the manufacture of sugar, are liable to pay 6% of the value of the bagasse and press-mud cleared by them. 3. For holding that there was no requirement for payment of 6% of the value of goods, even after the amendment of the provisions of Rule 6, the lower authorities has relied upon the decision of Hon ble Supreme Co .....

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