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2017 (11) TMI 870 - AT - Central ExciseCENVAT credit - manufacture of dutiable as well as exempt goods - non-maintenance of separate set of books - Rule 6 of the CENVAT Credit Rules, 2004 - Held that: - CBEC Circular dated 25.04.2016 withdrawal of the pressmud and bagasse - bagasse and pressmud are arising during the manufacture of sugar. Hence the ratio of the judgment of Hon’ble Apex Court in the case of M/s DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] , will apply equally two products, where it was held that Bagasse is only an agricultural waste and residue, which itself is not the result of any process. Therefore, it cannot be treated as falling within the definition of Section 2(f) of the Act and the absence of manufacture, there cannot be any excise duty - appeal dismissed - decided against Revenue.
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