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TMI Blog2022 (12) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Registry is directed to change the name of the appellants in its records from 'Purna Sahakari Sakhar Karkhana Ltd.' to 'M/s. Kapeeshwar Sugars & Chemicals Ltd.' 2. These appeals have been filed assailing the order dated 11.09.2019 passed by the Commissioner (Appeals), GST & Central Excise, Nashik in Appeal No. 119/2019-20, 120/2019-20 & 121/2019-20 by which the learned commissioner upheld the adjudicating orders and rejected the appeals filed by the appellant. 3. The issue involved herein is whether, in view of amendment to Rule 6(3) of Cenvat Credit Rules, 2004 vide notification dated 01.03.2015, the appellant is liable to pay @5% /6% of the sale value of waste or by-products which are exempted i.e. pressmud, bagasse and boiler as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , learned Chartered Accountant cited the decision of this Tribunal in Appellant's own case in the matter of Excise Appeal No. 88942 of 2018; M/s. Purana SSK Ltd. vs. CCE & ST, Nashik; Final Order No. A/85128/2020 dated 29.01.2020 in which the Tribunal on identical issue, allowed the appeal filed by the Appellant while relying upon the law laid down by the Hon'ble Supreme Court in the matter of Union of India vs. DSCL Sugar Ltd.; 2015(322) ELT 769 (SC). Per contra learned Authorised Representative submitted that the Appellants are availing Cenvat Credit on the common inputs/input services, which were used in manufacture of goods cleared on payment of duty as well as the goods which were exempted from duty i.e. press mud, bagasse and boiler a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut merely a waste or by-product therefore Rule 6 of the Cenvat Rules shall have no application in the such cases as they are bound to come into existence during the crushing of the sugarcane and are an unavoidable agricultural waste. 7. The amendment dated 01.03.2015 in Rule 6 ibid has been wrongly relied upon by the authorities below in confirming the demand. As per Rule 6 ibid as amended, non-excisable goods which are manufactured by the manufacturer in his factory will get covered under it and pressmud/ bagasse/boiler ash will not be covered under the said Rule despite being non-excisable goods since it emerges as agricultural waste or residue and are not manufactured goods. Rule 6 was amended in order to include the inputs used in rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of identical issues involving bagasse, pressmud and boiler ash. The Commissioner did not stop here and has even gone to the extent of observing one of the decisions of this Tribunal as 'not a binding precedent'. This clearly demonstrates lack of acumen of the Commissioner (Appeals) and such officers require periodical training. The principles of judicial discipline require that the orders of the higher appellate authorities and in particular the judgment/orders of the Hon'ble Supreme Court should be followed unreservedly by the subordinate authorities. Constitution of India is above all the statutes in our country and its Article 141 specifically provides that the law declared by the Hon'ble Supreme Court shall be binding on all Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aph of the said decision is as under:- "6. In due obedience to the judicial precedent emerged from the decision of Jakarya Sugars Ltd. post amendment period it can be said that the duty demand made against such sale of surplus electricity manufactured through waste product is not sustainable in law." 10. Provisions of Rule 6(3) ibid are applicable only when a manufacturer is engaged in the manufacture of any final product which is chargeable to duty as well as any other final product which is exempted from whole of duty or chargeable Nil rate of duty using Cenvat inputs. But here the manufacturer i.e. appellant here is not manufacturing bagasse or pressmud or boiler ash. These are by-products only and merely emerge as waste or residue wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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