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TMI Blog2022 (1) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... he Chapter notice. In the absence thereof this deeming provision cannot be attracted. Otherwise, it is not in dispute that Bagasse is only an agricultural waste and residue, which itself is not the result of any process. Therefore, it cannot be treated as falling within the definition of Section 2(f) of the Act and the absence of manufacture, there cannot be any excise duty. As the Hon ble apex court has held that Rule 6 of cenvat credit rules, 2004 is not applicable to the facts of the case. In that circumstances, no demand under rule 6(3) of cenvat credit rules 2004 is sustainable against the appellant - appeal allowed - decided in favor of appellant. - Excise Appeal No.190 of 2012 - A/12486/2021 - Dated:- 9-11-2021 - HON'BLE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggase arises which is exempted from duty therefore, the issue arises is that whether the appellant is liable to pay 5% of the value of exempted goods i.e. baggase or not? 3.1 As the issue has been settled by the Hon ble apex court in the case of Union of India Vs. DSCL SUGAR LTD 2015 (322) ELT 769 (SC) wherein the Hon ble apex court has held as under. 6. The aforesaid judgment was pronounced by this Court related to the period before 2008. In the year 2008 there was an amendment in Section 2(d) as well as in Section 2(f) of the Act which defines excisable goods and manufacture respectively. Section 2(d) with the said amendment reads as under : Section 2(d) - excisable goods means goods specified in [The First Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 production or manufacture of excisable goods, but also any person who engages in their production of manufacture on his own account; 9. The Revenue sought to cover the case under sub-clause (ii) as per which the process which is satisfied in relation to any goods in the Section or Chapter notices of the First Schedule to the Central Excise Tariff Act, 1985 would amount to manufacture . Here again, fiction is created by including those goods as amounting to manufacture in respect of which process is specified i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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