9911796707
TMI Blog2024 (3) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Act, 1944 has held in the said case that Rule 6 of the Cenvat Credit Rules, 2004 cannot be made applicable to waste products i.e. bagasse. The said principle has been followed subsequently in UNION OF INDIA ORS. VERSUS M/S INDIAN SUCROSE LIMITED [ 2022 (7) TMI 353 - SC ORDER] . Appeal allowed. - DR. D. M. MISRA, MEMBER (JUDICIAL) AND MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL) Mr. Rahul Patil Mr. Sunil Kadam, Authorized Rep. for the Appellants Mr. Dyamappa Airani, AR for the Respondent ORDER These three appeals are filed against respective Orders-in-Appeal passed by the Commissioner of Central Tax (Appeals), Belgaum. Since the issue involved in all these appeals is common, they are taken up together for hearing and dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsequently, demand notices were issued for recovery of the said amount with interest and imposition of penalty. On adjudication the demands were confirmed with interest and penalty was imposed. Aggrieved by the said order, they have filed appeals before the Commissioner (Appeals), who in turn rejected their appeals. Hence, the present appeals. 3. At the outset, the learned Authorized Representative for the appellant submits that bagasse is generated during the course of manufacture of sugar as a waste product hence cannot be considered goods within the meaning of Section 2(d) of the Central Excise Act, 1944. Therefore, Rule 6 of the Cenvat Credit Rules, 2004 cannot be made applicable. In support of his submissions, he referred to the judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould fall within the definition of manufacture as contained in Section 2(f) of the Act. The relevant portion of amended Section 2(f) reads as under: Section 2(f) - manufacture includes any process - (i) incidental or ancillary to be completion of a manufactured product; (ii) which is specified in relation to any goods in the section or Chapter notes of [The First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to [manufacture; or] (iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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