TMI Blog2018 (10) TMI 1465X X X X Extracts X X X X X X X X Extracts X X X X ..... R Mr. K.B. Nanaiah, Assistant Commissioner (AR) For the Appellant Mr. Rahul Patil, Co-Rep. For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dated 06.02.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the Revenue s appeal and upheld the Order-in-Original. Briefly the facts of the present case are that the appellants are engaged in the manufacture and clearance of excisable goods i.e Sugar and Molasses falling under Chapter Heading 17 of Central Excise Tariff Act, 1985. During the period from March 2015 to December 2015, they had cleared Bagasse valued at ₹ 4,32,69,564/- (Rupees Four Crore Thirty Two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit Rules, 2004 which makes it clear that 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. He further submitted that in view of the amendment in Rule 6 w.e.f. 01.03.2015 provisions of Rule 6 of Cenvat Credit Rules 2004 are attracted for the clearance of Bagasse/Press mud for a consideration even though they are non-excisable. 4. On the other hand the learned representative appearing for the assessee defended the impugned order and submitted that as per Section 3 of the Central Excise Act which provides that duty of excise shall be levied on all excisable goods which are produced or manufactured in India and at the rates set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) TMI 6 CESTAT ALLAHABAD Union of India Vs. DSCL Sugar Ltd. 2015 (322) E.L.T. 769 (S.C) Sahakar Shiromani Vasantrao Kale SSK Ltd. Vs. CCE, Pune III 2017-TIOL-4127-CESTAT-MUM. 5. After considering the submissions of both the parties and perusal of the material on record, I find that both the authorities have held that in spite of the Explanation being attached to Rule 6 w.e.f. 01.03.2015 still the appellants are not liable to reverse 6% of the value of Bagasse sold. Further I find that there is no manufacture involved in the process of bagasse which is a waste product. Further the decisions relied upon by the appellant cited supra are squarely in favour of the assessee. Therefore, by relying upon the ratio of the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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