9911796707
TMI Blog2021 (6) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... tral 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 manufacture of excisable goods. During the process of manufacture of sugar, bagasse is generated classifiable under sub-heading 23032000 of Central Excise Tariff Act, 1985, attracting NIL rate of duty. Alleging that the appellant had contravened the provisions of Rule 6(1) of the CENVAT Credit Rules, demand notice was issued to recover an amount of Rs. 32,39,024/- for the period May, 2008 to June, 2010 being 10% or 5% of the price of the bagasse sold by the appellant with interest and penalty. On adjudication, the demand was confirmed with interest and equal amount of penalty. Aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 records. 6. The short issue involved in the present appeal for determination is whether an amount of 10% of 5% as the case may be chargeable on the price of bagasse generated as waste/residue during the course of manufacture of sugar for the period from May, 2008 to June, 2010. We find that the demand notice was issued pursuant to change in the definition of 'excisable goods' incorporated w.e.f. May, 2008 by amending Section 2(d) of Central Excise Act, 1944. This issue has been considered by the Hon'ble Supreme Court in the DSCL's case. Their Lordships upholding the view expressed e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess - (i) incidental or ancillary to be completion of a manufactured product; (ii) which is specified in relation to any goods in the section or Chapter notes of [The First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to [manufacture; or] (iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer; and the word "manufacture" shall be construed accordingly and shall include not only a person who employs hired labour in the prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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