TMI Blog2017 (11) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ntage of credit availed by them on the inputs and input services as per the provisions of Rule 6 (3) of the CCR - Held that: - the Apex Court in the case of UoI vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] was considering an identical issue of coming to the existence of bagasse and subsequent use of them for further activity and held that bagasse is not a manufactured product and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaged in manufacture of sugar, refined sugar, denatured spirit and molasses; and were availing benefit of Cenvat credit of duty paid on various inputs , capital goods as well as input services as per provisions of Cenvat credit Rules, 2004. 5. During the course of manufacture of sugar molasses, bagasse comes into existence; it is further used by the Appellants in the production of steam which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on held Appellants are not required to reverse any amount and the issue stands covered in their favour. He would also gainfully refer to the decision of Division Bench in Final Order No.230230/2016 dated 09.02.2016 and submit that various Benches of the Tribunal has held the same view. 8. Learned DR on the other hand, submit that any electricity which is generated and consumed within the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. In my view, in the facts of this case (which are undisputed), the ratio laid down squarely covers the issue in favour of the Appellants. As regards the decision relied upon by the DR on the case of Maruti Udyog, I find that the Apex Court in the case of UoI vs. DSCL Sugar Ltd.; 2015 (322) E.L.T. 769 (S.C.) was considering an identical issue of coming to the existence of bagasse and subsequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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