TMI Blog2016 (9) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Section 2(d), bagasse cannot be held to be an excisable item inasmuch as the same does not pass the test of manufacture, as defined in Section 2(f) of Central Excise Act - appeal allowed - decided in favor of appellant. - E/25617/2013-SM - 20835/2016 - Dated:- 23-9-2016 - S. S Garg (Judicial Member) For the Appellant : Rahul Patil, Reo For the Respondent : Mohammad Yusuf, A.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was issued to the appellant for demanding proportionate CENVAT Credit on input services wrongly availed towards electricity sold outside. The Assistant Commissioner of Central Excise confirmed the demand along with interest and imposed penalty of ₹ 25,000/- under Rule 15 of CENVAT Credit Rules 2004. Aggrieved by this order, the appellant filed appeal and the learned Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... All)]wherein the Board Circular No. 904/24/2009-CX dated 28/10/2009 requiring reversal of credit or payment of amount in terms of Rule 6 stands quashed. Besides this case, this issue has also been settled in favour of the assessee in the following cases also: 1) UOI Vs DSCL Sugar Ltd [2015 (322) ELT 769(SC) 2) Gularia Chini Mills Vs UOI [2014 (34) STR 175(HC)] 3) CCE Vs Shree Datta SSK Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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