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2020 (2) TMI 140
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...., AC (AR) ORDER PER: Dr. D.M. MISRA This is an appeal filed against Order-in-Appeal No.NSK/EXCUS/000/APPL/308/18-19, dt.06.09.018, passed by the Commissioner (Appeals), CGST, & CE, Nasik. 2. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of excisable goods viz. Sugar, Molasses, During the course of manufacture of these excisable goods, by-pr....
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....peals) upheld the order of the Adjudicating authority. Hence the present appeal. 3. The learned Consultant for the Appellant submits that the issue is no more res integra and covered by the judgment of Hon'ble Allahahad High Court in the case of Balarampur Chini Mills Ltd Vs UoI - 2019 (368) ELT 276 (All). He submits that Hon'ble High Court in the said judgment took note of Board's Circ....
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.... case of CCE Pune-II Vs Chhatrapati SSK Ltd vide Order No.A/85343/2019, dt.21.02.2019. 4. The learned A.R. for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. I have carefully considered the submissions advanced by both sides and perused the records. The short issue involved in the present appeal is whether Rule 6 of CENVAT Credit Rules, 2004 is applicable to Ba....
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....se of Union of India and others Vs M/s DSCL Sugar Ltd and others (supra) still holds the field. Rule 6 of the CENVAT Credit Rules would have no application for reversal of CENVAT Credit in relation to Bagasse. The Circular No.1027/15/2016-CX, dt.25.04.2016, contained in Annexure-I to the writ petition to the extent that it includes Bagasse under the purview of the reversal of credit of input servi....