Provisions of rule 6(3) of CCR doesn’t apply in case of by-products

Purna Sahakari Sakhar Karkhana Ltd. Vs The Commissioner of CGST & C. Excise (CESTAT Mumbai) CESTAT Mumbai held that provisions of rule 6(3) of Cenvat Credit Rules, 2004 are applicable only when the manufacturer is engaged in both manufacture of dutiable and final product. It is not applicable in case of by-products. Facts- The appellants are manufacturer of sugar and molasses and during the process of manufacturing sugar & molasses by­products bagasse, press mud, boiler ash were generated which, as per the appellants, are nothing but waste/residue/refuse. It is admitted fact that the ...