TaxTMI 
TaxTMI 
2020 (2) TMI 1197
X X X X Extracts X X X X
X X X X Extracts X X X X
....spondent ORDER This Appeal has been filed from the order dated 05.06.2018 passed by the Commissioner of Central Tax,(Appeals-I), Pune in Order-in-Appeal No. PUN-EXCUS-001-APP-0062-18-19. 2. The issue involved in the instant matter is as to whether after the amendment to Rule 6(1) of Cenvat Credit Rules, 2004 vide notification dated 1.3.2015, pressmud (a waste) generated during the manufacturing....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... duty. According to Revenue, pressmud is capable of being sold and appeared to be excisable goods and the tariff rate of duty for pressmud is NIL and therefore it is exempted from whole of the Central Excise duty, but the appellants are neither maintaining any separate account of inputs/ input services used for manufacture of both exempted and duty paid goods as provided in Rule 6(2) ibid nor payi....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of the decision of this Tribunal in Appellant's own case for the earlier year in Appeal No. E/87520/2017 titled as Jaywant Sugars Ltd. vs. CCE&ST,Pune-II in which this Tribunal vide common order dated 13.12.2017 in a batch of Appeals, while relying upon another decision of the Tribunal in the matter of Shivratna Udyog Ltd.& Ors. [Order No. A/ 89563-89568/17/SMB, dated 4.8.2017] allowed the Appeal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n coming to the conclusion that the assessee is liable to reverse the Cenvat Credit availed by them. As per Rule 6(1) ibid read with Explanation-1, non-excisable goods which are manufactured by the manufacturer in his factory will get covered under Rule 6(1) and those goods which were not manufactured, like pressmud in these appeals, will not be covered under Rule 6 despite being non-excisable goo....