9911796707
TMI Blog2024 (1) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner (Appeals) would not apply to the present case of the respondent as Rule 6 of the CENVAT Credit Rules was amended subsequent to the judgement of the Hon ble Supreme Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. [ 2015 (10) TMI 566 - SUPREME COURT] . It is the case of the Revenue that consequent to such amendment in Rule 6 of the CENVAT Credit Rules non-excisable goods cleared for a consideration from a factory are to be treated as exempted goods for the purpose of Rule 6 of the CENVAT Credit Rules for clearances w.e.f. 01.03.2015. The grounds of the Revenue was dealt with by the Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, MEERUT-I VERSUS M/S. BAJAJ HINDUSTHAN SUGAR LTD. [ 2018 (12) TMI 1649 - CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal before the Tribunal. 2. Learned Departmental Representative appearing on behalf of the Revenue reiterates the grounds of appeal and submits that since separate accounts and inventories have not been maintained as required in terms of the provisions of Sub-Rule 3 of Rule 6 of CENVAT Credit Rules, 2004 the demand has rightly been confirmed. He further submits that the appeal filed by the Department be allowed. 3. Learned Advocate appearing on behalf of the respondent submits that the issue as to whether the amount is required to be reversed or not in respect of bagasse and press mud has already been decided by the Hon ble Supreme Court in the case of Union of India V/s DSCL 2015 (323) ELT 769 (S.C.) and Revenue s appeal was dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. wherein it was observed as under:- 3. I have heard the learned Departmental Representative on behalf of the Revenue. The respondents were manufacturers of sugar and molasses. They were removing Bagasse and Press Mud. The period covered is from 1st March 2015 to 31st March 2016. In view of the amendment in explanation under sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 w.e.f. 01.03.2015 there was an obligation on the part of the manufacturer to pay amount under sub-rule 3 of said Rule 6 at a fixed percentage of the value of non-excisable goods removed when Cenvat Credit on input and input services were availed and such inputs and input services were used in the manufacture of excisable as well as exempted goods including non- ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
