2019 (2) TMI 379

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....Supdt. (AR) for Respondent ORDER Per: Dr. D.M. Misra These two appeals are filed, one by the assessee appellant and other by the Revenue challenging the same Order-in-Appeal No. PUN-EXCUS-001-APP-0063-2018-19 dated 05.06.2018 passed by the Commissioner of Central Excise & Service Tax (Appeals), Pune-I. 2. Briefly stated the facts of the case are that the appellants are engaged in the m....

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....e emerging as byproduct during the course of manufacture of sugar and molasses, has now been settled in their favour in their own case reported as Athani Sugars Ltd. Vs. Commissioner of Central Excise - 2017-TIOL-4280-CESTAT-MUM and also in other case Shree Narmada Khand Udyog Vs. Commissioner of Central Excise - 2018 (8) TMI 1075-CESTAT-AHMD and Pannageshwar Sugar Mills Ltd. vs. Commissioner of C....

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....or to 01.03.2015. However, on insertion of explanation I to Rule 6 of CCR, 2004 by virtue of Notification No. 6/2015-CE(NT) dt. 1.3.2015 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. - ....

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.... leviable thereon, and includes goods which are chargeable to "Nil" rate of duty; (h) "final products" means excisable goods manufactured or 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....