2018 (10) TMI 1151

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....ommon order for both these appeals. Details are as follows:- Sl.No. Appeal No. SCN date Period involved Amount involved O-I-O Date O-I-A Date 1 E/52210/18 24.06.18 June 15 to March 16 12,22,586/- & same amt. Of penalty 31.03.2017 12.03.2018 2. E/52211/'18 29.09.15 September, 2014 to May, 2015 3,41,336 & same amt. Of penalty 23.11.2016 12.03.2018 2. Facts relevant for the purpose are as follows:- 2.1 The appellants herein are engaged in manufacture of VP Sugar and molasses having Central Excise Registration and are availing credit of duty paid on inputs, capital goods and input services used in manufacture of their final products under Rule 3 of Cenvat Credit Rules, 2004 (C....

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....Sugar Ltd. - 2015 (322) |E.L.T. 769 (S.C.) 2. M/s. Simbhaoli Sugar Ltd. vs. CCE, Noida in Appeal No. E/70496/2018 vide Final Order No.71567/2018 3. M/s.Eco Cane Sugar Energy Ltd. & Others -2017 (12) TMI 950 - CESTAT-Mumbai 4. Kisan Sahkari Chini Mills Ltd. vs. CCE, Lucknow - 2017 (355) ELT 156 (Tri.- All.) 5.2 Order is prayed to be set aside. Appeal is prayed to be allowed. 6. Ld. D.R., per contra, has justified the order impressing upon it to be a speaking order. Thus, he prayed for both the appeals to be dismissed. 7. After hearing both the parties I am of the opinion as: 7.1 The moot question in the given circumstances is as to whether the impugned waste invites the payment of excise duty in accorda....

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....Explanation 2: Value of non-excisable goods for the purposes of this Rule, shall be the invoice value & where such invoice value is not available such value shall be determined by using reasonable means consistent with the principles of valuation contained in Excise Act & Rules made there-under. The words "used in or in relation to the manufacture "clarifies that prior to 01.03.2015 this rule is invokable only where there is the activity of manufacture. As already discussed above that the goods in dispute are not the outcome of manufacture. Even after the amendment, Explanation-1 extends exemption in terms of Rule 2(d) and 2 (h) as read below:- (d) "exempted goods" means excisable goods which are exempt from the whole of the ....