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2022 (1) TMI 1251 - AT - Central ExciseCENVAT Credit - bagasse and pressmud - dutiable as well as exempt goods - Explanation 1 & 2 in Rule 6(1) of CENVAT Credit Rules, 2004 - HELD THAT:- Both the show-cause notices which were adjudicated upon have dealt with the general provisions of CENVAT Credit Rules, 2004 and not the newly inserted Explanation 1 & 2 in Rule 6(1) that came into effect from 01.03.2015. As has been argued by the learned Counsel for the appellant in M/S BALRAMPUR CHINI MILLS LTD. THROUGH ITS GENERAL MANAGER VERSUS UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE [2019 (5) TMI 972 - ALLAHABAD HIGH COURT], Hon'ble Allahabad High Court had given a clear finding to the effect that the ratio laid down in the judgment of Hon'ble Supreme Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] case still holds the field after the insertion of explanation that was further explained through the Circular date 25.04.2016 (after the disputed period) treating bagasse to be none excisable goods, for which the Circular was quashed that was issued to explain the insertion of Exception 1 & 2 in Rule 6(1) w.e.f. 01.03.2015. It is needless to mention here that pressmud is a similar by-product and treated at par with bagasse, to which effect several decisions including the one reported in SAHAKAR MAHARSHI BHAUSAHEB THORAT SSK LTD VERSUS C.C.E. & S.T. NASIK [2020 (2) TMI 140 - CESTAT MUMBAI] has been cited by the learned Counsel for the appellant. Appeal allowed.
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