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2018 (12) TMI 1574 - AT - Central ExciseCENVAT Credit - by-product - spent sulphuric acid - Rule 6(3) of the Cenvat Credit Rules - Held that:- The explanation inserted in Rule 6(1) w.e.f. 01.03.15 is to the effect that - “for the purpose of this Rule, exempted goods or final products as defined in Clauses (d) and (h) of Rule 2 shall include non excisable goods cleared for construction from a factory.” The said explanation came to be interpreted by the Tribunal in the case of Kichha Sugar Company Ltd. Vs. CCE [2018 (10) TMI 1151 - CESTAT NEW DELHI] and it was held that placing reliance in the case of Union of India vs. DSCL Sugar Ltd [2015 (10) TMI 566 - SUPREME COURT] has held that products like bagasse and press-mud do not qualify the definition of Section 2F of CEA and as such are not being a manufacture. These are only an agricultural waste and residue which itself is not the result of any process and in the absence of manufacture, there cannot be any excise duty. Demand of reversal do not sustain - appeal allowed - decided in favor of appellant.
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