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2022 (7) TMI 353

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....eal (C) No(s). 1700/2021 - -<br>Central Excise<br>MS. INDIRA BANERJEE AND MR. J.K. MAHESHWARI, JJ. For Petitioner(s) : Mr. N. Venkataraman, ASG, Mr. Mukesh Kumar Maroria, AOR, Mr. Neela Kedar Gokha....

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....vs. M/s. DSCL Sugar Ltd. & Ors. reported in 2015 (322) ELT 769 holding Bagasse to be non-excisable to which the Cenvat Credit Rules had no application, the circular dated 25.04.2016 is unsustainable i....