TMI Blog2018 (10) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... eversal of Cenvat Credit would not require invocation of the provisions of Rule 6(3) - Hon’ble Supreme Court in the case of Union of India vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] has held that in the case of emergence of bagasse and press-mud there is no requirement of reversal of Cenvat Credit, inasmuch as the same are not manufactured products. The appellant is not contesting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... producing exempted goods like electricity, bagasse and press-mud etc., which attract Nil Rate of Duty. 3. Revenue entertained a view that since the electricity, bagasse and press-mud attract nil rate of duty they are liable to pay an amount of 10% of the value of the said products in terms of provisions of Rule 6(3) of Cenvatable Rules inasmuch as they have availed the Cenvat Credit in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with the provisions of sub Rule (3A) of Rule 6 and as such there was no justification for imposition of penalties on the appellant. As regards the Revenue s appeal, learned AR appearing for the Revenue submits that the same is on the short issue i.e., as to whether the assessee was required to discharge his liability in terms of Rule 6(3) of the Cenvat Credit Rules or the reversal of credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no requirement of reversal of Cenvat Credit, inasmuch as the same are not manufactured products. However, the appellant is not contesting the said reversal and as such we uphold the same. Having held so, we find that no merits in the impugned order of the Commissioner vide which he has, though accepted the assessee s stand, but has imposed penalties upon them. We, accordingly, set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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