TMI Blog2019 (5) TMI 1665X X X X Extracts X X X X X X X X Extracts X X X X ..... - CESTAT ALLAHABAD ] where it was held that Press Mud and Bagasse are not arising out of manufacturing activity and the same are agricultural waste and residue - appeal dismissed - decided against Revenue. - Excise Stay Miscellaneous Application No.70156 of 2019 In Excise Appeal No.70227 of 2019, Excise Appeal No.70225 of 2019, Excise Appeal No.70226 of 2019, Excise Appeal No.70228 of 2019 - FI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating Authority. 3. Commissioner (Appeals) vide his impugned order set aside the confirmation and allowed the appeals. Hence the present appeals by the Revenue. 4. After hearing both the sides duly represented by learned AR, Shri Mohammad Altaf appearing for the Revenue and learned advocate Ms. Stuti Saggi on behalf of the respondent, we find that the issues are no more ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endment in explanation under sub-rule (1) of Rule 6 of Cenvat Credit Rules, 2004 w.e.f. 01.03.2015 there was an obligation on the part of the manufacturer to pay amount under sub-rule 3 of said Rule 6 at a fixed percentage of the value of non-excisable goods removed when Cenvat Credit on input and input services were availed and such inputs and input services were used in the manufacture of excisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No.72832/2018 dated 10 December,2018, the Revenue s appeal was rejected by observing as under:- 6. The short issue required to be decided is as to whether the explanations entered in Rule 6(3) w.e.f. 01st March, 2015 would have the effect of the assessee being under a legal obligation to pay duty on the non-excisable goods bagasse and press mud. We note that the explanations were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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