2018 (8) TMI 1075

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.... For Respondent (s): Shri L. Patra, AR ORDER Per: Dr. D.M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS-002-APP-346-2017-18 dtd. 25.08.2017 passed by the Commissioner (Appeals), GST & Central Excise-Vapi. 3. The brief facts of the case are that the appellant are engaged in the manufacture of Sugar & Molasses falling under Chapter sub....

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....'Bagasse', but, demands were dropped, except for the period after 01.03.2015, considering the amendment to Rule 6 of CCR, 2004. He submits that in view of Explanation-I to Rule 6 (1) of CCR, 2004, the department has alleged that 'Bagasse' being an excisable goods, covered under the scope of the amendment, and accordingly, 'Bagasse' cleared during the period from 01.03.2015 to 30.09.2015, attracts ....

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.....2015 a view was taken by the department that bagasse being not an excisable goods and cleared from the factory, against consideration, therefore, would come within the scope of Rule 6 of the CCR, 2004. The said provision, reads as follows:- "Explanation I. - For the purposes of this Rule, exempted goods or final products as defined in clauses (d) and (h) of Rule 2 shall include non-excisable g....

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....produced from input, or using input service;" 6. The amended definition of 'excisable goods' and 'manufacture', have been considered by the Hon'ble Supreme Court in DSCL Sugar Ltd's case (supra). Their Lordships observed as follows:- "10. In the present case it could not be pointed out as to whether any process in respect of Bagasse has been specified either in the Section or in the Chapter ....