9911796707
TMI Blog2017 (9) TMI 985X X X X Extracts X X X X X X X X Extracts X X X X ..... t namely Bagasse, Press-mud, Boiler Ash and Compost generated which does not attract any excise duty, therefore the same are cleared without payment of duty. The case of the department is that since no duty has been paid on these by-products in terms of Rule 6(3) they are required to pay 6% of the sale value of these by-proudcts. 2. Shri V.B. Gaikwad, Ld. Counsel appearing on behalf of the appellants submits that these waste products arises unavoidably during the course of manufacture of excisable goods namely, sugar and molasses. The inputs and input services on which cenvat credit was availed were very much used in the manufacture of excisable goods i.e. sugar and molasses. There is no dispute as regard the use of the entire inputs and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to which the exempted goods covered non-excisable goods also w.e.f. 1.3.2015 vide Notification No. 6/2015-CE(NT). Therefore this amendment provided under Rule 6 also included non-excisable goods therefore after this amendment the judgment of Hon'ble Supreme Court is not applicable. He placed reliance on the following judgments (i) Hemraj Gordhandas Vs. Assistant Collector of C.Ex. & Customs - 1978 (2) E.L.T. J 350 (S.C.) (ii) Bajaj Auto Ltd. Vs. Commr. of C.Ex. & S.T., LTU, Mumbai - 2016 (44) STR 108 (Tri.-Mumbai) 4. I have carefully considered the submissions made by both sides. The fact of the case is that the appellants goods in dispute are bagasse, press-mud, boiler ash and compost which are either waste or by-products. The issue i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6(3) would not apply and after the amendment in Rule 6(1) by inserting explanation, the ratio of the Hon'ble Supreme Court judgment will not applicable for the period after amendment. On careful consideration of this submission, I find that the issue before the Hon'ble Supreme Court in DSCL Sugar Ltd. was that whether Rule 6(3) is applicable in case of non-excisable goods. However, in the present case all the goods which are cleared without payment of amount under Rule 6(3) are either by product or waste. In case of by product or waste the decision of Jurisdictional High Court of Bombay in the case of Rallies India Ltd.(supra) settled the issue that case of by product or waste cenvat credit cannot be denied. As provided in para 3.7 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
