2020 (2) TMI 139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Shri S.K. Hattangadi, AC (AR), for the Respondent ORDER Per: Dr. D.M. Misra This appeal is filed by the appellant challenging the Order-in-Original No. 29/CEX/COMMR/KOP/2011 dated 30.11.2011 passed by the Commissioner of Central Excise, Kolhapur. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of sugar and molasses falling under Chapter 1701 an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Central Excise - 2018 (10) TMI 966-CESTAT-MUM. Therefore, the impugned order is bad in law and not sustainable. Further, he has submitted that for the sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsertion 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. - For the purposes of this Rule, exempte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 follows:- "10. In the present case it could not be pointed out as to whethe....