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M/s. Shree Sayan Vibhag Sahakari Khand Udyog Mandli Ltd. Versus Commissioner of Central Excise & S.T., Surat

2016 (9) TMI 86 - CESTAT AHMEDABAD

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 Lim .....

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eal No. E/947/2012 - A/10732/2016 - Dated:- 24-8-2016 - Mr. P.M. Saleem, Hon'ble Member (Technical) For Appellant : Shri Rahul Gajera, Advocate For Respondent : Shri S.N. Gohil, Authorised Representative ORDER Heard both sides and perused the rec .....

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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 adjudicatin .....

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d with Section 11AB of the Central Excise Act, 1944 and Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 respectively or otherwise. 3. Ld. Counsel for the appellant contends that the matter is no more res-in .....

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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 .....

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cordingly, recovery of 8% amount of the waste Bagasse and press mud cleared by the said sugar company was held to be not justified. The relevant portion of the decision of the Hon'ble Apex Court in the case of UOI vs. DSCL Sugar Limited (supra), .....

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tion and as such goods shall be deemed to be marketable. Thus, it introduce the deeming fiction by which certain kind of goods are treated as marketable and thus excisable. 8. However, before the aforesaid fiction is to be applied, it is necessary th .....

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completion of a manufactured product; (ii) which is specified in relation to any goods in the section or Chapter notes of [The First Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to [manufacture; or] (iii) which in relati .....

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