TMI Blog2018 (4) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... ocation and meant for the workers working in the factory. Similarly guest house is also located adjacent to the factory premises and is used for the visiting officials and or other persons in connection with the business of the appellant company - use of electricity in the residential colony and in the guest house was also for business purposes and no reversal of input credit is required under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in the DSCL Sugar Ltd. 2015 (322) E.L.T. 769 wherein the Apex Court have held notwithstanding amendment in 2008 in Section 2 (d) of the Central Excise Act creating a fiction of deemed marketability, bagasse is not excisable as it is not passing test of manufacture. Further observed that waste and residue of agricultural produce and emergence of resultant waste and residue or Bagasse do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner observing that the show cause notice was issued on the premise that Bagasse for the excisable product attracting nil rate of duty under the heading other products. Therefore, Cenvat credit was not admissible to the appellant on common input/input services used in the Bagasse produced in the sugar factory as it was considered exempted goods. Since the assessee was not maintaining se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and guest house. Moreover it is also observed that the residences located adjacent to the factory premises, which is located in a remote location and meant for the workers working in the factory. Similarly guest house is also located adjacent to the factory premises and is used for the visiting officials and or other persons in connection with the business of the appellant company. Accordingly, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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