2019 (5) TMI 1665

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....ppeal No. 70228 of 2019 - FINAL ORDER NO. 70955-70958/2019<br>Central Excise<br>Mrs. ARCHANA WADHWA, MEMBER (JUDICIAL) AND Mr. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) For the Appellant : Ms. Stuti Saggi, Advocate For the Respondent : Shri Mohd. Altaf, Authorized Representative ORDER ARCHANA WADHWA All the appeals filed by the Revenue are being disposed of by a common order as the iss....

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....followed by the Commissioner (Appeals) would not apply after amendment in the provisions of sub-rule (1) of Rules 6 of Cenvat Credit Rules adding an explanation therein w.e.f. 01 March, 2015. We find that the said grounds of the Revenue was dealt with by the Tribunal in the case of Commissioner of Central Excise & Service Tax, Meerut-I V/s M/s Bajaj Hindusthan Sugar Ltd. vide Final Order No.70916/....

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....ings were initiated against the respondent for recovery of around Rs. 44.00 Lakhs. On perusal of record I note that the issue is covered by precedent decision in respondent's own case in respect of their another unit through Final Order No.70801/2019 dated 18.04.2019. It was held in the said Final Order that Press Mud and Bagasse are not arising out of manufacturing activity and the same are agric....

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....ise, Noida vide final Order No.71567/2018 dated 19.07.218. 7. It was observed that inasmuch as according to Supreme Court's decision in the case of Union of India v. DSCL Sugar Ltd. referred (supra), bagasse has been held to be an agricultural waste or residue, there could be no manufacturing activity. The press mud has also been held to be a waste and not a manufactured product. As such ....