2019 (2) TMI 568

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.... Per: S.S GARG The Revenue has filed these two appeals directed against the impugned orders dated 19.3.2018 passed by the Commissioner (A). Since the issue involved in both the appeals is identical, therefore, both the appeals are taken up together for discussion and disposal. 2. For the sake of convenience, the facts of appeal No. E/21663/2018 are taken. 2.1 Briefly the facts of the present c....

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.... input services like GTA, telephone service, main power service, etc., which were common to the manufacture of dutiable goods as well as exempted goods, they had neither maintained separate records of inputs/input service as provided in Rule 6(2) nor paid an amount equal to 6% of the value of such exempted goods. Therefore, a show-cause notice dated 21.3.2016 was issued to them for demanding 6% of....

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....assed without properly considering the amended Rule 6 of CCR, 2004. He took me through the amended Rule and the Explanation added to the said Rules. He further submitted that w.e.f 1.3.2015, the provisions of Rule 6 of CCR, 2004 are attracted for clearance of bagasse / pressed mud for a consideration even though they are non-excisable. He further submitted that the appellate authority has wrongly ....

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....r No.A/90687-90703/17/SMB dated 15.11.2017. She further submitted that in view of the settled legal position, there is no force in the Revenue's appeal. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the issue involved in the present case is whether bagasse which is a remnant emerging from crushing of sugarcane for extraction of sugarc....