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TMI Blog2019 (5) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER NO. 70955-70958/2019 X X X X Extracts X X X X X X X X Extracts X X X X ..... ot apply after amendment in the provisions of sub-rule (1) of Rules 6 of Cenvat Credit Rules adding an explanation therein w.e.f. 01 March, 2015. We find that the said grounds of the Revenue was dealt with by the Tribunal in the case of Commissioner of Central Excise & Service Tax, Meerut-I V/s M/s Bajaj Hindusthan Sugar Ltd. vide Final Order No.70916/2019 dated 01 May, 2019 it was observed as und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery of around Rs. 44.00 Lakhs. On perusal of record I note that the issue is covered by precedent decision in respondent's own case in respect of their another unit through Final Order No.70801/2019 dated 18.04.2019. It was held in the said Final Order that Press Mud and Bagasse are not arising out of manufacturing activity and the same are agricultural waste and residue and therefore since the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. It was observed that inasmuch as according to Supreme Court's decision in the case of Union of India v. DSCL Sugar Ltd. referred (supra), bagasse has been held to be an agricultural waste or residue, there could be no manufacturing activity. The press mud has also been held to be a waste and not a manufactured product. As such the amendment made in the provisions of Rule 6 would not have an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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