TMI Blog2019 (2) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... t. - Appeal No. E/88189/2018, E/88779/2018 - A/85009-85010/2019 - Dated:- 3-1-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) Shri V.B. Gaikwad, Advocate for Appellant Shri N.N. Prabhudesai, Supdt. (AR) for Respondent ORDER Per: Dr. D.M. Misra These two appeals are filed, one by the assessee appellant and other by the Revenue challenging the same Order-in-Appeal No. PUN-EXCUS-001-APP-0063-2018-19 dated 05.06.2018 passed by the Commissioner of Central Excise Service Tax (Appeals), Pune-I. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of sugar and molasses falling under Chapter 1701 and 1703 of Central Excise Tariff Act, 1985. Alleging that during the period March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled taking note of the judgment of Hon'ble Supreme Court in the case of Union of India Vs. DSCL Sugar Ltd. - 2015 (322) ELT 769 (SC) in favour of the assessee in the aforesaid cases. In Shree Narmada Khand Udyog (supra), this Tribunal observed as follows: - 5. I find that the department has dropped the demand on the byproduct Bagasse for the period prior to 01.03.2015. However, on insertion of explanation I to Rule 6 of CCR, 2004 by virtue of Notification No. 6/2015-CE(NT) dt. 1.3.2015 a view was taken by the department that bagasse 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:- Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gasse is only an agricultural waste and residue, which itself is not the result of any process. Therefore, it cannot be treated as falling within the definition of Section 2(f) of the Act and the absence of manufacture, there cannot be any excise duty. 11. Since if is not a manufacture, obviously Rule 6 of the Cenvat Rules, 2004, shall have no application as rightly held by the High Court. 7. Following the aforesaid ratio, I do not have any hesitation to hold that even after amendment to Rule 6 of CCR, 2004, 'bagasse' which emerges as a waste/by-product, accordingly, falls outside the scope of the Rule, 6 of the Cenvat Credit Rules, 2004. In the result, the impugned order is set-aside and the appeal is allowed with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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