2024 (1) TMI 820

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....Appellant Mr. P. K. Ghosh, Authorized Representative for the Respondent ORDER The present appeal has been filed against the impugned Order-in- Appeal No.230/Pat/C.Ex/Appeal/2018-19 dated 04.01.2019 passed by Commissioner (Appeals) of Customs, Central GST & Central Excise, Patna. 2. The Appellant is manufacturer of sugar & molasses. The Appellant submits that during the course of manufa....

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....ed the issue in case of Union of India Vs. DSCL Sugar Ltd.-2015 (322) E.L.T. 769 (S.C.). This decision covers the issue upto 1st March 2015. For the subsequent period the same view has been upheld by the Hon'ble High Court of Punjab & Haryana in the case of M/s. Indian Sucrose Limited Vs. Union of India & Ors which is now upheld by the Hon'ble Supreme Court vide it's Order dated 04.03.2020. He als....

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.... alleged that the Appellant manufactured both dutiable and exempted product and hence, they are liable to reverse the Cenvat credit proportional to the value of exempted goods, as per Rule 6 of the Cenvat Credt Rules, 2004. I find that the issue is no longer res integra as the Hon'ble Supreme Court in case of Union of India Vs. DSCL Sugar Ltd.-2015 (322) E.L.T. 769 (S.C.) has categorically held th....

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....ory need to be treated like exempted goods for the purpose of reversal of credit of input and input services, in terms of rule 6 of the CENVAT Credit Rules, 2004. This circular was issued in the background of judgment of the Hon'ble Supreme Court in the case of Union of India v. M/s. DSCL Sugar Ltd. [2015 (322) E.L.T. 769 (S.C.)] holding that Bagasse is only an agricultural waste and residue and i....