TMI Blog2020 (2) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri V.B. Gaikwad, Advocate for the Appellant Shri S.K. Hattangadi, AC (AR), for the Respondent ORDER Per: Dr. D.M. Misra This appeal is filed by the appellant challenging the Order-in-Original No. 29/CEX/COMMR/KOP/2011 dated 30.11.2011 passed by the Commissioner of Central Excise, Kolhapur. 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 April, 2009 to October, 2010, the appellant had cleared the exempted goods namely, Bagasse/Pressmud emerged as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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:- Explanation I. For the purposes of this Rule, exempted goods or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess. 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/byproduct, 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 consequential relief, if any, as per law. 7. The principle laid down in DSCL Limited s case, has been a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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