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TMI Blog2018 (8) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... ope of Rule 6 of the CCR, 2004 - Held that:- There is no hesitation to hold that even after amendment to Rule 6 of CCR, 2004, ‘bagasse’ which emerges as a waste/by-product, accordingly, falls outside the scope of the Rule, 6 of the Cenvat Credit Rules, 2004 - appeal allowed - decided in favor of appellant. - Appeal No: E/10352/2018-SM - A/11452/2018 - Dated:- 8-5-2018 - Dr. D. M. Misra, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to ₹ 43,80,531/- was demanded with interest and penalty. On adjudication, the demand was reduced to ₹ 18,04,142/- with interest and penalty of ₹ 1,80,000/-. Aggrieved by the said order, the appellant filed an appeal before the Ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocate Shri Rohit Lalwani for the appellant submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Supreme Court in the case of M/s Union of India vs. M/s DSCL Sugar Ltd 2015-TIOL-240-SC-CX is squarely applicable to the facts of the present case. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that the department has dropped the demand on the by-product Bagasse for the period prior to 01.03.2015. However, on insertion of ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit Rules,2004 in clause (d) and clause (h), respectively include non-excisable goods, which is cleared for consideration from factory, hence Rule 6(1) is applicable to the by-product bagasse. Clause (d) and (h) of the said Rule reads as follows:- (d) exempted goods means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and the absence of manufacture, there cannot be any excise duty. 11. Since if is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall have no application as rightly held by the High Court. 7. Following the aforesaid ratio, I do not have any hesitation to hold that even after amendment to Rule 6 of CCR, 2004, bagasse which emerges as a waste/by-product, accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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