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TMI Blog2018 (9) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... UPREME COURT], where it was held that It could not be pointed out as to whether any process in respect of Bagasse has been specified either in the Section or in the Chapter notice. In the absence thereof this deeming provision cannot be attracted - demand set aside. CENVAT Credit - sugar found short - demand is based upon the statement of only one Shri Muthu Kumar which is contrary to the state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d verifications. Statement of one Shri Muthu Kumar, General Manager was recorded wherein he deposed that certain Iron and Steel items in respect of which they have availed the credit, were not actually used by them. A subsequent statement of one Shri Sandeep Singh, assistant manager was recorded on 25.02.2010 wherein he deposed that all the entries in the Cenvatable record are made based upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without receipt of the same or without putting the same to use. Similarly, there is no evidence to show that the sugar found short was cleared by them clandestinely. Same is the case with the alleged sale of scrap. Similarly, he submits that the sale of scrap has been done by reflecting the same in the statutory record but non-payment of duty was a mistake on their part. Merely, because they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agasse and Press mud, which has been cleared by the appellant as an exempted goods. The demand stands raised in terms of provisions of Rule 6(3) of Cenvat Credit Rules. We note that the issue is no more res-integra and stands covered by the Supreme Court s judgment in the case of Union of India V/s DSCL Sugar LTD. reported as 2015 (322) E.L.T. 769 (S.C.). As such by following the above decision, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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