2025-VIL-1954-CESTAT-BLR-CE
  1. Home
  2. 2025-VIL-1954-CESTAT-BLR-CE

CENTRAL EXCISE CESTAT Cases

Central Excise - Cenvat Credit, exempted goods, Chipper dust, Manufacture of paper and paper board - Dept alleged that the appellant was not maintaining separate accounts for the Cenvat credit availed on the input services used in the manufacture of exempted goods, specifically sawdust/wood waste falling under Chapter sub-heading 44013000. The Revenue authorities demanded an amount under Rule 6(3) of the Cenvat Credit Rules, 2004 - Whether the chipper dust/waste, which arose during the course of chipping of wood for the manufacture of the final products, i.e., paper and paper boards, falls under Chapter 48 of the CETA, 1985 and should be considered as an exempted final product, thereby making Rule 6(3) of the Cenvat Credit Rules, 2004 applicable for non-maintenance of separate records for dutiable and exempted goods – HELD - The issue is no longer res integra and is settled by the judgments of the Supreme Court in Union of India v. DSCL Sugar Ltd. and Union of India v. Indian Sucrose Limited. The Supreme Court has held that Rule 6(3) of the Cenvat Credit Rules, 2004 is not applicable to waste generated during the manufacture of a dutiable final product. The Board has also issued a circular rescinding its earlier circular dated 25.04.2016, which had treated such waste/by-products as exempted goods for the purpose of reversal of Cenvat credit - The chipper dust/waste arising during the course of chipping of wood for the manufacture of the final dutiable products, i.e., paper and paper boards, cannot be considered as exempted goods, and therefore, Rule 6(3) of the Cenvat Credit Rules, 2004 is not applicable. Accordingly, the impugned orders are set aside and appeal is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?