TaxTMI 
TaxTMI 
2022 (1) TMI 1251
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.... read with Rule 14 of the CENVAT Credit Rules, 2004 against the appellant, that has been reaffirmed by the Commissioner (Appeals) in his above noted Order-in-Appeal is assailed in these appeals. 2. I have heard submissions from both sides, gone through relevant judicial decisions and also perused the case record. As can be noticed the relevant period covered in the demand period is from December, 2015 to March, 2016 and during that period bagasse and pressmud which were held in the judgment of Hon'ble Supreme Court pronounced in the case of Union of India & Others Vs. M/s. DSCL Sugar Ltd. & Others reported in 2015 (322) ELT 769 as not manufacture items, for which Rule 6 of CENVAT Credit Rules, 2004 was made inapplicable. It prompted th....
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....on-manufactured' during the course of manufacture of sugar anymore. The question of these products not having generated out of manufacture is thus ruled out. Therefore, the demand of an amount equal to 6% of the value of the manufactured exempted/non-excisable goods like bagasse, pressmud etc., under Rule 6(3)(b) of CENVAT Credit Rules, 2004 as it stands post 01.03.2015 with the issuance of Notification No. 06/2015-CE (NT) dated 01.03.2015 by virtue of which manufactured non-excisable goods are even brought within the ambit of the said Rule 6, ibid, for the purpose of such payment of an amount as confirmed by the lower authority is just and legal and does not require any intervention." A close reading of above two paragraphs would clearly ....