Case Law Details
Case Name : M/s. Balrampur Chini Mills Ltd Vs Union of India (Allahabad High Court)
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All High Courts Delhi High Court
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M/s. Balrampur Chini Mills Ltd Vs Union of India (Allahabad High Court)
Allahabad High Court has held that Cenvat credit need not be reversed in respect of bagasse which is an agricultural waste and not a manufactured final produ The High Court quashed CBIC Circular No.1027/15/2016-CX, dated 25-4-2016 which treated bagasse as exempted product. It also observed that amendment in 2015 in the Cenvat Credit Rules may have the effect of treating bagasse as exempted good but cannot result in it being manufactured goods. Judgement in UoI v. DSCL Sugar Ltd. was relied on.
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is govt filed review against this order