M/s. UP. State Sugar Corporation Ltd. Versus CCE, Meerut-I - Central Excise - CESTAT NEW DELHI - Tri - Cenvat credit taken on Input Separate account not maintained Inventory includes dutiable as well as exempted final product - Press mud emerges as waste 10 percent duty to be paid as per Rule 6(3) of the Cenvat Credit Rules, 2004 Held that - The press mud obtained is nothing but waste from the cane sugar which arises in course of cleaning of the same, that the product is not excisable - The req................................... Central Excise - Case Laws
↧