2018 (7) TMI 313

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....hri S. Mukhopadhyay, Sutpd.(AR) for the Respondent (s) ORDER Per Shri P.K. Choudhary Since all the three appeals are arising out of common order the same are taken up together for disposal. 2. Briefly stated the facts of the case are that the appellants M/s. Magadh Sugar & Energy Ltd. (Unit of Bharat Sugar Mills) is engaged in the manufacture of sugar and molasses classifiable under Ch....

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....eals before the Tribunal. 3. Ld. Advocate appearing on behalf of the appellants submits that the issue arising out of the present dispute is no more res-integra in view of the decision of the Tribunal in the case of Commissioner of Central Excise and Service Tax, Patna vs. Riga Sugar Company Ltd. [2016 (SCC) online CESTAT 1482] wherein this Tribunal has considered that Bio Compost, Bio Fertilis....

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.... vs. Riga Sugar Company Ltd. (supra) that waste product will not fall under the purview of exempted product and accordingly the provisions of Rule 6(3) are not applicable. The relevant portion of the said decision is reproduced below for ready reference: "4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether Respondent is required to discharg....

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....post. Accordingly Respondent is not liable to pay 5% / 8% of the sale proceeds of these products in the light of law laid down by the Apex Court." 7. In view of the above decision of the Tribunal, I am of the considered opinion that the appellant was not liable to pay the amount as contemplated under Rule 6 (3) of the Cenvat Credit Rules, 2004. However, I find that Rule 6 of the Rules, was amen....