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2022 (2) TMI 617 - AT - Central ExciseCENVAT Credit - Bagasse - exempt goods or not - use of both dutiable and exempted final products - non-maintenance of separate accounts for the receipt, consumption and inventory of inputs meant for use in the manufacture of both dutiable and exempted final products - Rule 6 (3) and Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A (1) of Central Excise Act, 1944 - whether the appellants are liable to pay 6% / 7% of the value of Bagasse sold by them for consideration? - HELD THAT:- The Hon’ble Supreme Court in the case of UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] had an occasion to consider the very same issue wherein it has been 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. Appeal allowed - decided in favor of appellant.
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