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TMI Blog2018 (8) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... be excisable, in which case the amendment carried out would not apply. Revenue has itself treated the bio manure as a byproduct which arises during the course of manufacture of sugar and molasses. If that be so the provisions of Rule 6(3) would not apply. Appeal allowed - decided in favor of appellant. - E/70496/2018-EX[SM] - FINAL ORDER NO. - 71567/2018 - Dated:- 19-7-2018 - Mrs. Archana Wadhwa, Member (Judicial) Shri Rajesh Chhibber (Advocate) for Appellant Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, I find that the appellant is engaged in the manufacture of sugar and molasses and were availing the benefit of Cenvat credit of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nendra Kumar Tripathi (Asstt. Commr.) for Revenue. I note that the Lower Authorities have specifically relied upon the amended Rule 6(1) of the Cenvat Credit Rules, 2004, which, for better appreciation is being reproduced below:- Rule 6(1) The Cenvat credit shall not be allowed on such quantity of inputs used in or in relation to the manufacture of exempted goods or for provision of exempted services, or input service used in or in relation to the manufacture of exempted goods and their clearance upto the place of removal or for provision of exempted service except in the circumstances mentioned in sub-rule (2): Provided that the CENVAT credit on inputs Explanation 1 :- For the purposes of this rule, exempted goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empted goods and the goods attracting Nil rate or non-excisable goods shall also be taken into account for the purpose of reversal of amount in respect of inputs/input services used commonly in the manufacture of dutiable as well as exempted goods. There is no dispute over the fact that the subject item i.e. Bio Manure had been cleared for a consideration from the appellant s factory. The CBE C, in Para 4.1 4.2 of its Circular No.1027/15/2016-CX dated 25.04.2016, referring the above amendment made in Rule 6(1) of Cenvat Credit Rules, 2004, w.e.f. 01.03.2015, has clarified that Consequently, Bagasse, Dross and Skimmings of non-ferrous metals or any such by-product or waste, which are non-excisable goods and are cleared for a considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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