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TMI Blog2018 (7) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The effect of amendment of Rule 6 ibid is that the benefit of claim of non-application of Rule 6, shall not be available to the waste/by-product, if the same are cleared from the factory on receipt of consideration - In this case, since the appellant had removed Bio-compost, Bio-Fertiliser, Wormi Compost and Press Mud upon receipt of consideration from the buyers, it is squarely covered under the Explanation appended to Rule 6 w.e.f. 01.03.2015, the appellant is liable to pay amount as contemplated under Rule 6 (3) ibid - the matter is remanded to the Adjudicating Authority to segregate the demand for the month of March, 2015 - For rest of the period the appeal is allowed. Appeal allowed by way of remand. - Appeal No. E/76940/2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt dispute is no more res-integra in view of the decision of the Tribunal in the case of Commissioner of Central Excise and Service Tax, Patna vs. Riga Sugar Company Ltd. [2016 (SCC) online CESTAT 1482] wherein this Tribunal has considered that Bio Compost, Bio Fertiliser and Wormi-Compost as waste product as exempted excisable goods. Thus, he submits that adjudicated demand confirmed against the appellant cannot be sustained in view of the provisions of law. 4. Ld. A.R. appearing on behalf of the Revenue reiterates the findings recorded in the impugned order and further submits that the appellant is liable to pay the amount under Rule 6 of Cenvat Credit Rules, 2004 w.e.f. 01.03.2015 in view of the explanation -1 appended to the said Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Press mud and Bio-compost. Accordingly Respondent is not liable to pay 5% / 8% of the sale proceeds of these products in the light of law laid down by the Apex Court. 7. In view of the above decision of the Tribunal, I am of the considered opinion that the appellant was not liable to pay the amount as contemplated under Rule 6 (3) of the Cenvat Credit Rules, 2004. However, I find that Rule 6 of the Rules, was amended w.e.f. 01.03.2015, wherein Explanation I was appended, providing that : Exempted goods or final products as defined in clauses (d) and (h) of Rule 2 shall include non-excisable goods cleared for a consideration from the factory. The effect of amendment of Rule 6 ibid is that the benefit of claim of non-applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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