2018 (3) TMI 918

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri M. B. Mathur, Advocate, for Appellant Shri Gyanendra Kumar Singh, Assistant Commissioner (AR), for Respondent Per: Anil G. Shakkarwar Above stated two appeals are taken together for decision because the issue involved in both the appeals is common and appeals are also filed by the same appellants for different periods. 2. The brief facts of the case are that the appellants are e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ein it has been held that Bagasse is not manufactured product. He has argued that in view of the said ruling, the contention of Revenue for recovery of amount under Rule 6(3) of Cenvat Credit Rules, 2004 on the value of Bagasse is not tenable. 4. Heard the ld. A. R. for Revenue, who has supported the impugned orders. 5. Having considered the rival contentions and on perusal of the facts on r....