TMI Blog2016 (12) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... vision cannot be attracted. Otherwise, it is not in dispute 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 - Since it is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall have no application. Respectfully following the judgment and the Board's Circular No. 1027/15/2016-CX dated 25.04.2016, the appeals filed by the appellant Revenue are rejected. - E/75354/14 & E/75355/14 - FO/A/76177-78/16 - Dated:- 9-11-2016 - Shri P. K. Choudhary, Member (Judicial) Shri S.Mukhopadhyay, Suptd.(AR) for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee's appeals by relying on the following decisions: a) Bajaj Hindusthan Ltd. Vs. Commissioner of Central Excise [2012(286) ELT 397] b) Commissioner of Central Excise Vs. M/s. Eid Parry Ltd. [2015(317) E.L.T. A 158 (S.C.)] c) Commissioner of Central Excise Vs. Titawi Sugar Complex [ 2003(152) ELT 21(SC)]. 3. Ld. AR appearing for the appellant revenue reiterated the grounds of appeal. Ld. Counsel appearing on behalf of the repondent companies relied on the Supreme Court's decision in Union of India vs. DSCL Sugar Ltd. [ 2015(322) E.L.T. 769 (S.C)] . and Circular No.1027/15/2016-CX dated 25.04.2016 where in the department has withdrawn the Circular/Instruction on excisability of bagasse and similar othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actured product, no duty is payable thereupon. For arriving at this conclusion, the High Court also have relied upon the judgment of this Court in Balrampur Chini Mills Ltd. in C.A. No. 2791 of 2005 decided on 21-7-2010 [2015 (320) E.L.T. A258 (S.C.)]. 6. The aforesaid judgment was pronounced by this Court related to the period before 2008. In the year 2008 there was an amendment in Section 2(d) as well as in Section 2(f) of the Act which defines 'excisable goods' and 'manufacture' respectively. Section 2(d) with the said amendment reads as under : Section 2(d) - excisable goods means goods specified in [The First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986 ) as being sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mer; and the word manufacture shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production of manufacture on his own account; 9. The Revenue sought to cover the case under sub-clause (ii) as per which the process which is satisfied in relation to any goods in the Section or Chapter notices of the First Schedule to the Central Excise Tariff Act, 1985 would amount to 'manufacture'. Here again, fiction is created by including those goods as amounting to manufacture in respect of which process is specified in the Section or Chapter notices of the First Schedule. 10. In the present cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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