2022 (7) TMI 8

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..... 015 (10) TMI 566 - SUPREME COURT] where it was held that In the present case it could not be pointed out as to whether any process in respect of Bagasse has been specified either in the Section or in the 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 .....

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..... R, MEMBER (JUDICIAL) None appeared for the Appellant Shri Vinod Lukose, Superintendent (Authorized Representative) for the Respondent ORDER The issue involved is that whether the appellant is required to pay an amount under Rule 6 of Cenvat Credit Rules on the clearance of Bagasse generated during the course of manufacture of Sugar. 2. When the matter was called out none ap .....

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..... Mills Ltd -2019 (5) TMI 972 the issue is settled that in the case of generation of Bagasse in the manufacture of sugar and clearance thereof Rule 6 of Cenvat Credit Rules, 2004 has no application. Considering the above settled legal position I am of the view that the demand in the present case is not sustainable. 5. Hence, the impugned order is set aside. Appeal is allowed. (Dictated Pron .....

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