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2021 (6) TMI 831 - AT - Central ExciseCENVAT Credit - waste/residue - Bagasse - process in respect of Bagasse taking place or not - period from May, 2008 to June, 2010 - HELD THAT:- This issue has been considered by the Hon'ble Supreme Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] where it was held that Since it is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall have no application as rightly held by the High Court, since Bagasse is held not to be result of any manufacture. There are no justification in sustaining the impugned order - appeal allowed - decided in favor of appellant.
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