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2019 (7) TMI 2013 - CESTAT NEW DELHIReversal of credit availed on the common input and input services - beat pulp is being cleared by the appellant without payment of central excise duty - Rule 6 of Cenvat Credit Rules - HELD THAT:- The matter is no longer res-integra as it has already been decided by Hon’ble Supreme Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] that the by-product such as bagasse, press mud, beat pulp does not fall under the category of manufactured product of the appellant and therefore the question of reversal of the Cenvat credit equivalent to 6% of value of such clearances does not arise. This Tribunal in its final decision in the case of KICHHA SUGAR COMPANY LTD. VERSUS CGST CC & C.E., DEHRADUN [2018 (10) TMI 1151 - CESTAT NEW DELHI] has held Since the main condition for Rule 6 is still, “obligation of a manufacturer or producer of final products”, it doesn’t extend to by- products released during the process of manufacture of main product that too without involvement of any such activity, which may be called as manufacture. The order-in-original is without any merit and same is set aside. The appeal is accordingly allowed.
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