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TMI Blog2015 (10) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... . Pankhuri Shrivastava, Jitin Singhal and Prateek Raoka, Advocates for the Respondent. ORDER Civil Appeal No. 3947 of 2013 with C.A. Nos. 3948 of 2013, 3949 of 2013, 9332 of 2013, 10998 of 2013, 5814 of 2015, 5815-5816 of 2015, 5817 of 2015, 5818 of 2015, 5819-5821 of 2015, 5822 of 2015, 1231-1232 of 2014, 1237 of 2014, 2761-2763 of 2014, 5823 of 2015, 5824 of 2015, 5825-5826 of 2015, 4488 of 2014, 5827 of 2015, 6813 of 2014, 6814 of 2014, 5828 of 2015, 5829 of 2015 and 5830 of 2015 [Order]. - In Bagasse Matters : Civil Appeal No. 3947/2013; Civil Appeal No. 3948/2013; Civil Appeal No. 1237/2014; Civil Appeal No. 3949/2013; Civil Appeal No. 6814/2014; Civil Appeal No. 10998/2013; Civil Appeal No. 4488/2014; Civil Appeal No. 6813/2014; SL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notices were issued to the respondents in terms of the provision contained in Rule 6(3) of the Cenvat Credit Rules, 2004 demanding various amounts. The said show cause notices were challenged by the respondents filing writ petitions in the High Court of Allahabad. The High Court has allowed these writ petitions holding that Bagasse being a waste and not a manufactured product, no duty is payable thereupon. For arriving at this conclusion, the High Court also have relied upon the judgment of this Court in Balrampur Chini Mills Ltd. in C.A. No. 2791 of 2005 decided on 21-7-2010 [2015 (320) E.L.T. A258 (S.C.)]. 6. The aforesaid judgment was pronounced by this Court related to the period before 2008. In the year 2008 there was an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1985 (5 of 1986) as amounting to [manufacture; or] (iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer; and the word "manufacture" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production of manufacture on his own account;" 9. The Revenue sought to cover the case under sub-clause (ii) as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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