2018 (3) TMI 237

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.... Respondent ORDER M/s Shri Vitthalsai SSK Ltd, a manufacturer of sugar and allied products, had been clearing 'bagasse', an exempt item, by paying 5% of the value of the exempt item in accordance with rule 6(3)(i) of CENVAT Credit Rules, 2004 as no distinction was made by the manufacturer between inputs used in dutiable goods and those used in exempt goods. The payment was made by debit of t....

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....ed Authorized Representative. None appeared for the respondent. It is seen from the records that the respondent had not only paid the said amount by debit of CENVAT credit account but had also deposited the said amount in cash subsequently. The impugned order has sanctioned the refund on the ground that the Tribunal had ruled in their favour based on the decision of the Hon'ble High Court of Allah....

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....ontroverting of the impugned findings. Mere reiteration of show cause notice or adjudication order will not suffice in circumstances of all those issues having been disposed off in the order favouring the assessee. 5. The nature of waste product in the scheme of Central Excise Act, 1944 has been decided by the Hon'ble Supreme Court in Union of India v. DSCL Sugar Ltd [2015 (322) ELT 769 (SC)] t....