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2016 (9) TMI 86 - CESTAT AHMEDABAD

2016 (9) TMI 86 - CESTAT AHMEDABAD - TMI - Excisability - Press-mud - arose during the process of manufacture of excisable goods i.e. Sugar, and sold on consideration - Held that:- the issue is squarely covered by the decision of the Hon'ble Supreme Court in the case of UOI vs. DSCL Sugar Limited [2015 (10) TMI 566 - SUPREME COURT] read with the decision of the Hon'ble Allahabad High Court in the case of CCE, Lucknow vs. Kisan Sahakari Chini Mills Limited [2013 (10) TMI 1197 - ALLAHABAD HIGH COU .....

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f so, whether the appellant is required to follow provisions of Rule 6(3) of Cenvat Credit Rules, 2004 for CENVAT credit taken on common input services used in the manufacture of dutiable excisable goods and such exempted goods, and whether the amount is recoverable as held by the adjudicating authority under Rule 6(3) read with Rule 14 of Cenvat Credit Rules, 2004 for the period from September 2010 to December 2011 or otherwise. Also, whether interest is recoverable and penalty is imposable und .....

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CCE, Lucknow vs. Kisan Sahakari Chini Mills Limited 2014 (302) ELT 346 (All.). 4. We find that the issue is squarely covered by the said decisions. The relevant portion of the decision of the Hon'ble Allahabad High Court, in the above mentioned case is as follows:- 2. The said finding has also been followed in the cases of Central Excise Commissioner v. Mahalakshmi Sugar Mills and Commissioner, Central Excise, Meerut v. U.P. State Sugar Corporation and held that the bagasse and press mud are .....

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