TMI Blog2019 (7) TMI 1809X X X X Extracts X X X X X X X X Extracts X X X X ..... se Appeal No. 75218/2015 - F.O. 75902/2019 - Dated:- 4-7-2019 - SHRI P.K. CHOUDHARY, HON'BLE JUDICIAL MEMBER Shri A. Baheti, C.A. for the Appellant (s) Shri S. Mukhopadhyay, Supdt. (A.R.) for the Respondent (s) ORDER The facts of the case in brief are that the appellant M/s. Tirupati Sugar Ltd. are engaged in manufacture of sugar and molasses, classifiable under Chapter 17 of the Schedule to the Central Excise Tariff Act, 1985. The appellant was made to deposit 5% of sale value of Baggase in terms of Rule 6(3) of Cenvat Credit Rules, 2004 on the pretext that the appellants did not maintain separate accounts/inventory of inputs and input services for dutiable and exempted goods manufactured by them and Baggase being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Department has filed appeals before the Tribunal against the above Order-in-Appeal and the decision of the CESTAT is still pending. On appeal before the Lower Appellate Authority, the Ld. Cornmr. (Appeals) has stated that I have no different opinion and I support the views expressed there in the Order-in-Appeal No.867-869/pat/C.Ex./Appeal/14 dated-29.09.2014 and accordingly, she upheld the adjudication order and rejected the appeal. Hence, the present appeal before the Tribunal. 2. Heard both sides and perused the appeal records. 3. I find that the facts of the present case are squarely covered by the decisions cited supra. I also find that the issue is settled in view of the decision of Hon'ble High Court of Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls Ltd. in C.A. NO.2791 of 2005 decided on 27.7.2010 [2015 (320) E.L.T. A258 (S.C.)]. 6. The aforesaid judgment was pronounced by this Court related to the period before 2008. In the year 2008 there was an amendment in Section 2 (d) as well as in Section 2(f) of the Act which defines 'excisable goods' and 'manufacture' respectively. Section 2(d) with the said amendment reads as under: Section 2(d)- 'excisable goods means goods specified in [The First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to a duty of excise and includes salt; Explanation-for the purpose of this clause, goods includes any article, material or substance which is capable of be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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