ST : Rule 6 of CENVAT Credit Rules, 2004 doesn't apply if no cenvated input is u

ST : Rule 6 of CENVAT Credit Rules, 2004 doesn't apply if no cenvated input is used in manufacture of exempted goods; therefore, no payment under said rule is required on clearance of exempted Bio-composit fertilizers, manufactured out of wastes viz. press mud and spent wash

ST : High Court cannot go into an issue, which was not contended before Tribunal

ST : Commissioner (Appeals)/ Department cannot take different stand for different assessees in respect of same issue

ST : Revenue cannot pick and choose between assessees of same nature to file appeal in respect of very same issue



[2013] 32 taxmann.com 112 (Madras)

HIGH COURT OF MADRAS

Commissioner of Central Excise, Pondicherry, Commissionerate

v.

EID Parry (I) Ltd