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2018 (8) TMI 782 - AT - Central ExciseCENVAT Credit - Baggasse emerged during the course of manufacture of sugar, stands cleared by the appellant without payment of duty - Rule 6(3) of Cenvat Credit Rules - Held that:- The issue stands decided by Hon’ble Supreme Court in the case of Union of India v. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] laying down that Bagasse being residue of agriculture product and not excisable, the same is not covered by the definition of manufacture and consequently the duty liability under Rule 6(3) would not arise - appeal allowed - decided in favor of appellant.
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