TMI Blog2018 (12) TMI 1574X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) and (h) of Rule 2 shall include non excisable goods cleared for construction from a factory.” The said explanation came to be interpreted by the Tribunal in the case of Kichha Sugar Company Ltd. Vs. CCE [2018 (10) TMI 1151 - CESTAT NEW DELHI] and it was held that placing reliance in the case of Union of India vs. DSCL Sugar Ltd [2015 (10) TMI 566 - SUPREME COURT] has held that products like ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acid emerges as a by-product. As the appellant are availing the benefit of cenvat credit paid on inputs, Revenue entertained the view that since the spent sulphuric acid emerges as a by-product and is being cleared by the appellant without payment of duty, they have to pay a part percentage of the value of the same in terms of the provisions of Rule 6(3) of the Cenvat Credit Rules. Though there w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods cleared for construction from a factory. The said explanation came to be interpreted by the Tribunal in the case of Kichha Sugar Company Ltd. Vs. CCE 2018 (10) TMI 1151 CESTAT New Delhi and it was held as under: Even after the amendment, Explanation-1 extends exemption in terms of Rule 2(d) and 2(h) as read below: (d) exempted goods means excisable goods which are exempt f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod June, 2015 to March, 2016 in Appeal No. 52210/2018. 3. To the same effect are the other decisions in the case of Shree Narmada Khand Udyog, Sahakari Mandali Limited Vs. CCE 2018 (8) TMI 1075 CESTAT Ahmedabad and Pannageshwar Sugar Mills Ltd. Vs. CCE 2018 (10) TMI 966- CESTAT Mumbai. Inasmuch as the issue stands decided by the above decisions I set aside the impugned order and all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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