2016 (5) TMI 1444

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....the Respondent (s) ORDER Per Sri H.K. Thakur 1. This Appeal has been filed by the Revenue against Order-in-Appeal No. 375/Pat/CEx./Appeal/2013 dated 29.10.2013 passed by the Commissioner (Appeals), Patna. 2. Sri J.Bose, AC(AR) appearing on behalf of the Revenue argued that Appellant is using cenvatable inputs in the manufacture of dutiable as well as exempted products (Bagasee, Press m....

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..... Ld. CA has relied upon the case law of Union of India vs. DSCL Sugar Ltd. [2015(322)E.L.T. 769(S.C)] wherein it has been held by the Apex Court that notwithstanding the amendment carried out in section 2(d) of the Central Excise Act, 1944 in 2008 items like Bagasee cannot be treated to have been manufactured. 4. Heard both sides and perused the case records. The issue involved in the present ....