2022 (4) TMI 1360

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....t Shri Dinesh Prithiani, Assistant Commissioner (AR) for the Respondent ORDER Shree Khedut Sahakari Khand Udyog Mandli Ltd., the appellants are engaged in the manufacture of sugar from sugarcane; during the manufacture press mud is generated as byproduct; it is mixed with spent wash and sold as composed. The Department contended that press mud/compose which emerges as a byproduct is an ex....

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....cess of manufacture of sugar are not manufactured final products and as such are not covered under Rule 6 of CENVAT Credit Rules, 2004; consequently 6% of the value of the products is not payable under Rule 6(3) of CENVAT Credit Rules, 2004. He submits that the issue is no longer res integra being covered by the following case law:- i) M/s Balrampur Chini Mills Ltd-2019 (368) ELT 276 (ALL....

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....rized Representative for the Department reiterates the findings of the Impugned Order. 5. Heard both sides and perused the records of the case. 6. The issue before me for decision is as to whether the appellants are required to reverse 6% of the value of the Bagasse/Press mud generated during the course of manufacture of sugar, for reason that the appellants have used common inputs and input....