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TMI Blog2019 (12) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... 566 - SUPREME COURT] in favour of the assessee. The principle laid down in DSCL Sugar Limited s case, has been accepted by the Department by issuance of Circular No. 1027/15/2016-CX dated 25.04.2016. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise - 2017-TIOL-4280-CESTAT-MUM and also in other case Shree Narmada Khand Udyog Vs. Commissioner of Central Excise - 2018 (8) TMI 1075-CESTAT-AHMD and Pannageshwar Sugar Mills Ltd. Vs. Commissioner of Central Excise - 2018 (10) TMI 966-CESTAT-MUM. Therefore, the impugned order is bad in law and not sustainable. Further, he has submitted that for the subsequent period from Dec 2011 to Feb 2015 demands have been dropped by the Department. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. We find that the issue of applicability of Rule 6(1) of CENVAT Credit Rules, 2004 to bagasse/pressmud which emerges during the course of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) "exempted goods" means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to "Nil" rate of duty; (h) "final products" means excisable goods manufactured or produced from input, or using input service;" 6. The amended definition of 'excisable goods' and 'manufacture', have been considered by the Hon'ble Supreme Court in DSCL Sugar Ltd's case (supra). Their Lordships observed as follows:- "10. In the present case 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. Otherwise, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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