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Central Excise - Highlights / Catch Notes

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CENVAT Credit - There is no manufacturing process involved in ...


CENVAT Credit Case: Bagasse Classified as Waste, Not Goods; Rule 6 of CENVAT Credit Rules, 2004 Inapplicable.

October 18, 2018

Case Laws     Central Excise     AT

CENVAT Credit - There is no manufacturing process involved in Bagasse’s production. “Bagasse” is not ‘goods’ but merely a waste or by-product, therefore Rule 6 of CENVAT Credit Rules, 2004 is not applicable in the present case.

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