2019 (5) TMI 137

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..... ERSUS DSCL SUGAR LTD. [ 2015 (10) TMI 566 - SUPREME COURT] has held that bagasse emerges as a residue from the manufacturing process, that Bagasse by itself is not a product which is manufactured by the assessee. Bagasse is not excisable there being no manufacturing process, Rule 6 of CENVAT Credit Rules 2004 is not applicable. Demand cannot sustain - appeal allowed - decided in favor of appel .....

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..... o cleared it for sale in the market. It appeared that common inputs and input services had been used in manufacture of bagasse and that appellant had not opted to maintain separate accounts for the inputs and input services used for manufacture of dutiable goods like sugar and exempted goods namely bagasse. The department was of the vie that they are liable to pay an amount of 5% of the value of b .....

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..... the Apex Court in Union of India Vs. DSCL Sugar Ltd. 2015 (322) ELT 769 (SC) and submitted that since bagasse is not manufactured goods by the appellant, there is no obligation to reverse the credit used in relation to the input services. 3. The ld. AR Shri S. Govindarajan supported the findings in the impugned order. 4. Heard both sides. 5. The iss .....

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