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TMI Blog2021 (6) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... - Excise Appeal No. 314 of 2012 - A/85779/2021 - Dated:- 11-1-2021 - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri Sachin Chitnis, Advocate for the Appellant Shri Sanjay Hasija, Supdt., Auth. Representative for the Respondent ORDER This is an appeal filed against Order-in-Appeal No. AKP/173/NSK/2011 dated 25.08.2011 passed by the Commissioner of Central Excise Customs (Appeals), Nashik. 2. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of sugar falling under Chapter 17 of Central Excise Tariff Act, 1985. During the relevant period, they have availed CENVAT Credit on the various inputs, capital goods and input services used in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He submits that the amendment to Section 2(d) could not in any manner changed the principle of law relating to discharge of 5% or 10% of the price of the bagasse, which generated during the course of manufacture of sugar as a waste under Rule 6(3)(i) of CENVAT Credit Rules, 2004. This controversy has been set to rest by the Hon'ble Supreme Court in the case of Union of India Vs. DSCL Sugar Ltd. 2015 (322) ELT 769 (SC). It is his contention that this judgment has been followed subsequently by this Tribunal in a number of cases, hence the demand confirmed against the appellant is not sustainable in law. 4. Learned AR for the Revenue reiterated the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid explanation, goods would now include any article, material or substance capable of being bought or sold for consideration and as such goods shall be deemed to be marketable. Thus, it introduce the deeming fiction by which certain kind of goods are treated as marketable and thus excisable. 8 . However, before the aforesaid fiction is to be applied, it is necessary that the process should fall within the definition of manufacture as contained in Section 2(f) of the Act. The relevant portion of amended Section 2(f) reads as under : Section 2(f) - manufacture includes any process - (i) incidental or ancillary to be completion of a manufactured product; (ii) which is specified in relation to any goods in the sec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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