TMI Blog2018 (12) TMI 1649X X X X Extracts X X X X X X X X Extracts X X X X ..... much as according to Supreme Court s decision in the case of Union of India v. DSCL Sugar Ltd. [ 2015 (10) TMI 566 - SUPREME COURT ] , bagasse has been held to be an agricultural waste or residue, there could be no manufacturing activity. The press mud has also been held to be a waste and not a manufactured product. As such the amendment made in the provisions of Rule 6 would not have any effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate) ORDER Per Mrs.Archana Wadhwa : After condoning the delay in filing the present appeal by the Revenue, we proceed to decide the appeal itself inasmuch as a short issue is involved, which stands covered by the precedent decisions. 2. As per facts on record, the respondents are engaged in the manufacture of sugar and molasses during the course of manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th of March 2015, on the basis of the insertion of explanation 1 of explanation 2 in sub-rule (1) of Rule 6 of Cenvat Credit Rules, w.e.f. 01.03.2015. 5. The appellate authority did not find favour with the Revenue s contentions and as such the Revenue has further carried the matter before Tribunal. 6. The short issue required to be decided is as to whether the explanations entered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the present case. 8. Inasmuch as the issue stands decided by the above-referred decision, we find no merits in the Revenue s stand and accordingly reject their appeal. 9. In any case and in any view of the matter it stands clarified by the learned A.R. appearing for the Revenue that the amount of duty involved for the month of March, 2015, which is being contested by the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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