2016 (9) TMI 1317

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ur Chini Mills Ltd. Vs. UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] where it was held that even after the amendment in Section 2(d), bagasse cannot be held to be an excisable item inasmuch as the same does not pass the test of manufacture, as defined in Section 2(f) of Central Excise Act - appeal allowed - decided in favor of appellant.
S. S Garg (Judicial Member) For the Appellant : Rahul P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... od April 2010 to September 2010. A show-cause notice was issued to the appellant for demanding proportionate CENVAT Credit on input services wrongly availed towards electricity sold outside. The Assistant Commissioner of Central Excise confirmed the demand along with interest and imposed penalty of ₹ 25,000/- under Rule 15 of CENVAT Credit Rules 2004. Aggrieved by this order, the appellant f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ini Mills Ltd Vs UOI [2014 (300) ELT 372 (All)]wherein the Board Circular No. 904/24/2009-CX dated 28/10/2009 requiring reversal of credit or payment of amount in terms of Rule 6 stands quashed. Besides this case, this issue has also been settled in favour of the assessee in the following cases also: 1) UOI Vs DSCL Sugar Ltd [2015 (322) ELT 769(SC) 2) Gularia Chini Mills Vs UOI [2014 (34) STR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X