TMI Blog2020 (4) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... reme Court s decision in the case of UNION OF INDIA VERSUS 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 to the facts and circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s mud at nil rate of duty. 3. According to the Revenue, the respondent was required to pay an amount of 6% on the value of clearance of the said goods in terms of Rule 6(3)(i) of the Cenvat Credit Rules, 2004. For the said purposes, the respondents were issued a show cause notice, which culminated into an order passed by the Original Adjudicating Authority, who confirmed the demand alongwith in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred (supra), 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 to the facts and circumstances of the present case. 7. Inasmuch as the issue stands decided by the above-referred d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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