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TMI Blog2023 (10) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... the course of manufacture of sugar held 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 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. It is found that subsequently this judgment has been followed in series of cases including by the Tribunal in the case of COMMISSIONER OF C. EX. AND CUS., RAIPUR VERSUS JAYASWAL NECO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the said period with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Hence the present appeal. 2. At the outset, the learned Advocate for the appellant submits that the Met Coke procured from outside are subjected to screening/sorting on a conveyer belt to segregate Met Coke Fine of size 0 to 8 mm which was in the nature of residual waste being not used in the manufacture of final products. The said Met Coke was sold by the appellant which the Department considered as excisable goods and consequently, demanded cenvat credit availed on common input services used in the generation of waste Met Coke. He submits that the issue is no more res integra and covered by the judgment of the Hon ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 11. Since it is not a manufacture, obviously Rule 6 of the Cenvat Credit Rules, 2004, shall have no application as rightly held by the High Court. 5. We find that subsequently this judgment has been followed in series of cases including by the Tribunal in the case of Jayaswal Neco Industries Ltd., wherein it is held that the waste Met Coke generated during the course of manufacture of sieving of ir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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