2024 (3) TMI 177

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....sue involved in all these appeals is common, they are taken up together for hearing and disposal. The details of the appeals are as under: Sl. No. Appeal No. Order-in-Appeal No. Amounts involved Duty (Rs.) Penalty (Rs.) 1 E/20386/2018 BEL-EXCUS-000- APP-MSC-0512017-18 dt. 22/12/2017 90,43,743/- 9,04,374/- 2 E/20387/2018  BEL-EXCUS-000- APP-MSC-0502017-18   dt. 22/12/2017 55,54,625/- 5,55,463/- 3 E/21874/2018 BLR-EXCUS-000- APP-MSC-2272018-19   dt. 05/09/2018 1,60,93,972/- 16,09,397/- 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of sugar, molasses, rectifi....

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....oduct hence cannot be considered "goods" within the meaning of Section 2(d) of the Central Excise Act, 1944. Therefore, Rule 6 of the Cenvat Credit Rules, 2004 cannot be made applicable. In support of his submissions, he referred to the judgment of Hon'ble Supreme Court in the case of Union of India Vs. DSCL Sugars Ltd. 2015 (322) E.L.T. 769 (S.C). Further he submits that the said judgment of the Hon'ble Supreme Court has been confirmed recently reported as Union of India and others Vs. Indian Sucrose Ltd. SLP No. 1700/2021 MANU/SCOR/37768/22. Further, he submits that pursuant to the said judgment of the Hon'ble Supreme Court, Board has issued a Circular on 07.07.2022 withdrawing its earlier Circular No. 1027/15/2016-CX dated 25.04.2016. He....

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....; or] (iii) which in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer; and the word "manufacture" shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production of manufacture on his own account;" 9. The Revenue sought to cover the case under sub-clause (ii) as per which the process which is satisfied in relati....