2017 (6) TMI 970

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..... is not covered in the definition of manufacture - provisions of Rule 6(3)(a) of CCR 2002/2004 do not apply on the removal of Bagasse or utilization of Bagasse - appeal allowed - decided in favor of appellant. - E/816/2011-EX[DB] - Final Order No. 70538/2017 - Dated:- 18-5-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Ms. Stuti Saggi, Advocate, .....

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..... under Rule of Cenvat Credit Rules 2002/2004. The appellants were issue with a Show Cause Notice dated 30/03/2009 wherein they were called upon to show cause as to why the amount of ₹ 1,46,66,031/- should not be recovered from them for the period from March, 2004 to December, 2008 under Rule 12 14 of Cenvat Credit Rules, 2002/2004 respectively in view of the provisions of said Rule 6(3)(a .....

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..... excisable commodity the provisions of Rule 6(3)(a) of Cenvat Credit Rules 2002/2004 do not apply to the same. 4. Heard the Id. D. R. Who has submitted that the ruling of Hon'ble Supreme Court of India in the case of Union of India Versus DSCL Sugar Ltd. (supra) is applicable in the present case. 5. We have considered the submissions of both sides. We have gone through the ruling of Ho .....

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