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TMI Blog2019 (7) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... TD. [ 2015 (10) TMI 566 - SUPREME COURT] , held that Bagasse emerged during the course of manufacture of sugar and molasses as a by-product cannot be subjected to the provisions of Rule 6 of CENVAT Credit Rules, 2004. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.88641 of 2018 - A/86268/2019 - Dated:- 19-7-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or recovery of an amount of ₹ 15,05,224/- and ₹ 4,15,353/- equal to 6% of the clearance value of the exempted goods. On adjudication, the demand of ₹ 4,14,353/- was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the learned Commissioner (Appeals), who in turn, rejected the appeal, hence the present appeal. 2. In their gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 018(8) TMI 1075-CESTAT-AHMD. In the later judgment following the ratio laid down by the Hon ble Supreme Court in DSCL Sugar Limited s case(supra), held that Bagasse emerged during the course of manufacture of sugar and molasses as a by-product cannot be subjected to the provisions of Rule 6 of CENVAT Credit Rules, 2004. Therefore, in view of the aforesaid precedents, I do not find merit in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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