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2022 (5) TMI 1303 - AT - Central ExciseCENVAT Credit - Dutiable as well as exempt goods - Bagasse and Press Mud - non-maintenance of separate accounts for input services used on manufacture of goods chargeable to duty and exempted goods - HELD THAT:- As could be noticed in the Appellant’s own case pertaining to the previous period, reference has been made to the Hon'ble Allahabad High Court’s judgment striking down the amended Rules 6 and quashing Revenue’s Circular dated 25.04.2016. It can also be noticed from the judgment of in M/S VIKAS SSK LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, AURANGABAD [2022 (1) TMI 1251 - CESTAT MUMBAI] that Hon'ble Allahabad High Court had even observed that the judgment of Hon'ble Supreme Court in UNION OF INDIA VERSUS DSCL SUGAR LTD. [2015 (10) TMI 566 - SUPREME COURT] still holds the field even after the insertation of explanation, that was further explained through Circular dated 25.04.2016. This appeal for the period from February, 2016 to June, 2017 relates to post-amended period but judicial decisions is consistent in this aspect that Bagasse and Press Mud are non-excisable agricultural products to which Rules 6(3)(i) would not be applicable - Appeal allowed.
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