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TMI Blog2022 (5) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... nufacture of goods chargeable to duty and exempted goods - HELD THAT:- As could be noticed in the Appellant s own case pertaining to the previous period, reference has been made to the Hon ble Allahabad High Court s judgment striking down the amended Rules 6 and quashing Revenue s Circular dated 25.04.2016. It can also be noticed from the judgment of in M/S VIKAS SSK LTD. VERSUS COMMISSIONER OF CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative for the Respondent ORDER Confirmation of demand against clearance of Bagasse and Press Mud without following Rules 6(3)(i) of the CENVAT Credit Rules, 2004 that prescribed payment of an amount at the rate of 6% for not maintaining separate accounts for input services used on manufacture of goods chargeable to duty and exempted goods, holding Bagasse and Press Mud as exempted goods. 2. Fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempted goods as per provisions of Rules 6(3) of the CCR, 2004. Matter was adjudicated upon, demand including interest and penalty etc. were confirmed both at the adjudication level and Commissioner (Appeals) level, Hence the appeal. 3. During the course of hearing learned Counsel for the Appellant Mr. J. N. Somaiya submitted that the issue is no more res integra in view of series of decision pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich is non-excisable goods. 4. In response to such submissions learned Authorised Representative for the Respondent-Department argued in favour of the reasoning and rationality of the order passed by the Commissioner (Appeals) and sought no interference of this Tribunal in such reasoned order. 5. I have perused the case record, relevant provisions of law and the relied upon case laws. As could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 to June, 2017 relates to post-amended period but judicial decisions is consistent in this aspect that Bagasse and Press Mud are non-excisable agricultural products to which Rules 6(3)(i) would not be applicable. In following the judicial precedent set by this Tribunal and the Hon'ble High Court of Allahabad, the following order is passed. ORDER 7. The appeal is allowed and the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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