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TMI Blog2022 (2) TMI 617X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider the very same issue wherein it has been held that Since it is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall have no application as rightly held by the High Court. - Since Bagasse is held not to be result of any manufacture. Appeal allowed - decided in favor of appellant. - EXCISE APPEAL No.41172 of 2017 - FINAL ORDER No. 40068 / 2022 - Dated:- 15-2-2022 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. P. ANJANI KUMAR, MEMBER(TECHNICAL) Shri M.N. Bharathi, Advocate For the Appellant Shri Arul C. Durairaj, Superintendent (AR) For the Respondent ORDER Brief facts of the case are that the appellants are engaged in manufacture of sugar and are also availing facility of cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess, Bagasse is not excisable. Department has erroneously concluded that Bagasse is an exempted final product and that the appellant has used inputs for manufacture of dutiable and exempted products. On this conclusion, the appellant has been directed to pay 6% / 7% of the value of waste / bagasse sold by them during the disputed period. 3. The said issue whether Bagasse can be considered as an exempted final product manufactured by assessee was considered by various Courts. He submitted that the Hon ble Supreme Court in the case of Union of India Vs DSCL Sugar Ltd. - 2015 (322) ELT 769 (SC) has disposed of a batch of appeals wherein the issue that was considered was whether the Bagasse can be considered a final product emerging out of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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