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TMI Blog2016 (5) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... tuation where exempted as well as dutiable products are manufactured by an assessee out of common inputs and no separate records are maintained. Apex Court’s decision in the case of Union of India vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] held that provisions of Rule 6 of CCR shall have no application as Bagasee is not a product of manufacture - The same is true to the products Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004 (CCR) Respondent is required to pay an amount equivalent of 5%/8% of the sale value of these exempted products as no separate accounts of inputs with respect to dutiable and exempted goods are maintained by respondent. Ld. AR very strongly argued that the order passed by the First Appellate Authority is not correct and is required to be set aside by restoring the Order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount equivalent to 5% / 8% of the value of Bagasee, Press mud Bio-compost sold by the Respondent. It is observed from paragraph -11 of the Apex Court s decision in the case of Union of India vs. DSCL Sugar Ltd. that provisions of Rule 6 of CCR shall have no application as Bagasee is not a product of manufacture. Provisions of Rule 6(3) of the CCR are applicable only to a situation where exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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