2025 (6) TMI 262

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....AR, MEMBER ( TECHNICAL ) Ms. R. S. Swetha, Advocate for the Appellant Ms. Rajni Menon, Authorized Representative for the Respondent ORDER Per : Shri P. Dinesha These appeals are filed against the Orders--in--Original No.05/2017 & 06/2017 both dated 08.03.2017, but since the issue and the appellants are common, both the appeals are taken up together for common disposal. 2. The admitted facts....

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....ms of Rule 6(3) of Cenvat Credit Rules, 2004 since, according to the Revenue, the cenvat credit earned input / input service was used common for the manufacture of 'dutiable goods' i.e. Sugar and Molasses and 'exempted goods' viz. Bagasse. It appears that the appellant filed its reply, denying the liability, but however not satisfied with the reply the Commissioner of Central Excise, Salem vide th....

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....pur Chini Mills Ltd. Vs Union of India -- 2019 (368) ELT 276 (All.), the Hon'ble Allahabad High Court has considered the very same issue in the context of the amended provisions namely, insertion of Explanation (1) to Rule 6 vide the Circular No.1027/15/2016--CX, dated 25.04.2016 and held as under : "34. In light of the above we are of the considered opinion that in absence of Bagasse being a ma....