TMI Blog2020 (2) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by the judgment of this Tribunal in series of cases and also the recent judgment of Hon'ble Allahabad High Court in the case of M/S BALRAMPUR CHINI MILLS LTD. THROUGH ITS GENERAL MANAGER VERSUS UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE [ 2019 (5) TMI 972 - ALLAHABAD HIGH COURT] Where quashing the Board s Circular for the period after issuance of Notification No.06/2015- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of these excisable goods, by-products viz. press-mud, bagasse, fly ash emerge. Alleging that the by-products emerged are exempted goods, show cause notice was issued to the Appellant for recovery of 6% of the value of said exempted goods under Rule 6(3) of CENVAT Credit Rules, 2004 for the period March 2015 to March 2016 amounting to ₹ 32,54,228/- with interest and penalty. On adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said judgment took note of Board s Circular No.1027/15/2016-CX, dt.25.04.2016, where-under it is clarified following the judgment in the case of UoI Vs M/s DSCL Sugar Ltd 2015-TIOL-240-SC-CX, that Bagasse or any such by-product or waste which is non-excisable when cleared from their factory cannot be treated as exempted goods for the purpose of Rule 6 of CENVAT Credit Rules,2004 for the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VAT Credit Rules, 2004 is applicable to Bagasse, press mud generated during the course of manufacture of sugar, molasses for the period after 01.03.2015. I find that the issue is covered by the judgment of this Tribunal in series of cases and also the recent judgment of Hon'ble Allahabad High Court in the case of Balarampur Chini Mills Ltd Vs UoI (supra). Quashing the Board s Circular for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the reversal of credit of input services in terms of Rule 6 of the CENVAT Credit Rules, 2004 as well as the impugned Show Cause Notice dt.24.03.2017 contained in Annexure-2, are hereby quashed. 6. Following the aforesaid precedent, I do not find any merit in the impugned order and hence the same is set aside. The appeal is allowed with consequential relief, if any, as per law. (Dictated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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