2020 (2) TMI 183

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..... Misra This appeal is filed by the appellant challenging the Order-in-Appeal No. NSK/EXCUSS/000/APPL/154/18-19 dated 16.07.2018 passed by the Commissioner (Appeals), GST & Central Excise, Nashik. 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 and 1703 of Central Excise Tariff Act, 1985. Alleging tha....

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....sioner 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. 4. Learned AR for the Revenue reiterates the findings of the lea....

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....t 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, exempted goods or final products as defined in clauses (d) and (h) of Rule 2 shall include non-excisable goods cleared for a consideration from the fac....

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.... 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 whether any process in respect of Bagasse has been specified either in the Section or in the Chapter notice. In the absence thereof this deeming provi....