2018 (3) TMI 918

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..... t appeals is covered by the ruling of Hon’ble Supreme Court of India in the case of Union of India Versus DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] wherein it has been held that the Bagasse is an agriculture waste and residue Bagasse is not generated as a result of any process of manufacture - Bagasse is not excisable goods - appeal allowed - decided in favor of appellant. - APPEAL No. .....

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..... refore, in said two appeals amount under Rule 6(3) of Cenvat Credit Rules read with Rule 14 of Cenvat Credit Rules, 2014 to the tune of ₹ 33,37,169/- ₹ 10,93,132/-/-.corresponding to the value of Bagasse was proposed to be recovered. The proceedings reached the stage of filing these appeals. 3. Heard the ld. Counsel for the appellant. He has submitted that the issue is covered by .....

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