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TMI Blog2022 (4) TMI 1360X X X X Extracts X X X X X X X X Extracts X X X X ..... cases cited by the appellants. It is found that the issue is no longer res-integra. Apex Court in the case of M/S BALRAMPUR CHINI MILLS LTD. THROUGH ITS GENERAL MANAGER VERSUS UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE [ 2019 (5) TMI 972 - ALLAHABAD HIGH COURT] and UNION OF INDIA VERSUS DSCL SUGAR LTD. [ 2015 (10) TMI 566 - SUPREME COURT] has enunciated the principal that Bagas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department contended that press mud/compose which emerges as a byproduct is an exempted product; the appellants did not maintain separate records as required under Rule 6 of CENVAT Credit Rules; therefore, the appellant is required to pay 6% of the value of the compost. Two show cause notices covering the period January 2016 to June 2017 were issued, demanding an amount of ₹ 2,82,326/- and & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the following case law:- i) M/s Balrampur Chini Mills Ltd-2019 (368) ELT 276 (ALL) ii) Shree Narmada Khand Udyog, Sahakari Mandli Ltd 2018 (8) TMI 1075- CESTAT Ahmadabad iii) M/s Triveni Engineering Industries Ltd. V.C.C. C.E. 2018 (8) TMI 6- CESTAT Allahabad. iv) C.C.T. Pune-II Versus Chhatrapati SSK Ltd- 2019 (2) TMI 1301-CESTAT MUMBAI. 3. Learned Advocate furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of sugar, for reason that the appellants have used common inputs and input services, under Rule 6 of Cenvat Credit Rule, 2004. On going through records of the case and the ratio of the cases cited by the appellants. I find that the issue is no longer res-integra. I find that, Apex Court in the case of Balarampur Chini Ltd. (supra) and DSCL Sugar Ltd. (supra) has enunciated the principal tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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