TaxTMI 
TaxTMI 
2018 (8) TMI 1075
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...., AR ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS-002-APP-346-2017-18 dtd. 25.08.2017 passed by the Commissioner (Appeals), GST & Central Excise-Vapi. 3. The brief facts of the case are that the appellant are engaged in the manufacture of Sugar & Molasses falling under Chapter sub-heading No. 1701 & 1703 of the CETA, 1985. ....
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....or the period after 01.03.2015, considering the amendment to Rule 6 of CCR, 2004. He submits that in view of Explanation-I to Rule 6 (1) of CCR, 2004, the department has alleged that 'Bagasse' being an excisable goods, covered under the scope of the amendment, and accordingly, 'Bagasse' cleared during the period from 01.03.2015 to 30.09.2015, attracts 6% of the value of the said bagasse. It is his....
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....sse being not an excisable goods and cleared from the factory, against consideration, therefore, would come within the scope of Rule 6 of the CCR, 2004. The said provision, reads as follows:- "Explanation I. - For the purposes of this Rule, exempted goods or final products as defined in clauses (d) and (h) of Rule 2 shall include non-excisable goods cleared for a consideration from the factory. ....
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....mended definition of 'excisable goods' and 'manufacture', have been considered by the Hon'ble Supreme Court in DSCL Sugar Ltd's case (supra). Their Lordships observed as follows:- "10. In the present case it could not be pointed out as to whether any process in respect of Bagasse has been specified either in the Section or in the Chapter notice. In the absence thereof this deeming provision canno....