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2018 (9) TMI 1427 - AT - Central ExciseCENVAT credit - Bagasse and Press mud, cleared as exempt goods - Rule 6(3) of Cenvat Credit Rules - Held that:- The issue is no more res-integra and stands covered by the Supreme Court’s judgment in the case of Union of India V/s DSCL Sugar LTD. [2015 (10) TMI 566 - SUPREME COURT], where it was held that 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 - demand set aside. CENVAT Credit - sugar found short - demand is based upon the statement of only one Shri Muthu Kumar which is contrary to the statement of Shri Sandeep Singh - Held that:- There is no other corroborative evidence to establish the said allegations. As the appellant is not contesting the said confirmations having deposited the same along with depositing of interest, the same is upheld - penalties are set aside. Appeal disposed off.
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