2017 (10) TMI 19

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..... t during the course of manufacture of Sugar - Held that: - the petitioner assessee Company filed its objections in pursuance of the impugned Notice before the concerned Authority - an adjudication order in pursuance of the said Show Cause Notice has already been passed and an Appeal against that order is pending before the Appellate Authority, the present petition is even otherwise also infructuou .....

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..... aste or as a by-product during the course of manufacture of Sugar has been settled by the Hon ble Supreme Court of India. 3. However, the learned counsel for the Respondent has brought to the notice of the Court that Rule 6 of the CENVAT Credit Rules, 2002 stands amended thereafter by insertion of Explanation 1 by Notification 6/2015 C.E. (N.T.) dated 01/03/2015 which stipulates that for the p .....

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