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2018 (3) TMI 918 - AT - Central ExciseCENVAT credit - input services - Revenue entertained a view that input services were going into the manufacture of dutiable products i.e. Sugar & Molasses and exempted product Bagasse - Held that: - the issue involved in both the present appeals is covered by the ruling of Hon’ble Supreme Court of India in the case of Union of India Versus DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] wherein it has been held that the Bagasse is an agriculture waste and residue Bagasse is not generated as a result of any process of manufacture - Bagasse is not excisable goods - appeal allowed - decided in favor of appellant.
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