9911796707
TMI Blog2018 (10) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dated 06.02.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the Revenue's appeal and upheld the Order-in-Original. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of excisable goods i.e Sugar an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Authority vide order dated 02.05.2017 confirmed and ordered for recovery of only proportionate cenvat credit amounting to Rs. 27,867/- (Rupees Twenty Seven Thousand Eight Hundred and Sixty Seven only) being the cenvat credit attributable to inputs and input services used in the manufacture of Bagasse and sold outside the factory which is reversed by the assessee and also confirmed and ordered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 6 of Cenvat Credit Rules 2004 are attracted for the clearance of Bagasse/Press mud for a consideration even though they are non-excisable. 4. On the other hand the learned representative appearing for the assessee defended the impugned order and submitted that as per Section 3 of the Central Excise Act which provides that duty of excise shall be levied on all excisable goods which are produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing exempted goods i.e. Bagasse/Press mud which is an agricultural waste, residue and not being result of any process/manufacture. Further any process in respect of the Bagasse was carried out which is only an agricultural waste generated by crushing of the sugar canes. The learned representative further submitted that though they are not liable to reverse any duty under Rule 6 but still by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % of the value of Bagasse sold. Further I find that there is no manufacture involved in the process of bagasse which is a waste product. Further the decisions relied upon by the appellant cited supra are squarely in favour of the assessee. Therefore, by relying upon the ratio of the above cited decisions, I find no infirmity in the impugned order which is upheld by dismissing the appeal of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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