2018 (10) TMI 1465

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....hul Patil, Co-Rep. For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dated 06.02.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the Revenue's appeal and upheld the Order-in-Original. Briefly the facts of the present case are that the appellants are engaged in the manufacture and cle....

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....he Cenvat Credit Rules, 2004. Adjudicating Authority vide order dated 02.05.2017 confirmed and ordered for recovery of only proportionate cenvat credit amounting to Rs. 27,867/- (Rupees Twenty Seven Thousand Eight Hundred and Sixty Seven only) being the cenvat credit attributable to inputs and input services used in the manufacture of Bagasse and sold outside the factory which is reversed by the a....

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....n Rule 6 w.e.f. 01.03.2015 provisions of Rule 6 of Cenvat Credit Rules 2004 are attracted for the clearance of Bagasse/Press mud for a consideration even though they are non-excisable. 4. On the other hand the learned representative appearing for the assessee defended the impugned order and submitted that as per Section 3 of the Central Excise Act which provides that duty of excise shall be lev....

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....law sugar companies or factories are not manufacturing exempted goods i.e. Bagasse/Press mud which is an agricultural waste, residue and not being result of any process/manufacture. Further any process in respect of the Bagasse was carried out which is only an agricultural waste generated by crushing of the sugar canes. The learned representative further submitted that though they are not liable t....