Pressmud, bagasse, boiler ash and sludge being waste or byproduct is outside the purview of rule 6 of CCR, 2004

Bhaurao Chavan SSK Ltd Vs Commissioner of CGST & Central Excise (CESTAT Mumbai) CESTAT Mumbai held that pressmud, bagasse, boiler ash and sludge, generated during the manufacturing of sugar/molasses, are waste or byproduct and therefore Rule 6 of the Cenvat Credit Rules, 2004 (CCR, 2004) shall have no application. Facts- The instant appeal is filed assailing the impugned order passed by the Commissioner (Appeals), CGST & Central Excise, Nashik rejecting the appeal filed by the appellant and upholding the recovery of the amount equal to 6% of sale value of Bagasse, Press mud, boiler ash...