2026 (5) TMI 974

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....ni Kumar, Member (Technical) For the Appellant : Shri Yashpal Singh, Authorized Representative For the Respondent : Shri Bipin Garg and Ms. J. Kainaat, Advocates ORDER S.S. GARG: The present appeal filed by the Revenue is directed against the impugned order dated 25.05.2017 passed by the Commissioner (Appeals), Central Excise, Gurgaon, whereby the learned Commissioner has dropped th....

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....e was required to reverse proportionate CENVAT credit or pay amount under Rule 6(3) of the CENVAT Credit Rules, 2004. It was alleged that the said residual products are excisable/exempted goods in view of Section 2(d) of the Central Excise Act, 1944 and therefore liable for reversal/payment under Rule 6 of CCR, 2004. The respondent denied all the allegations made in the SCNs. After following the d....

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.... appeal filed by the Department. 3. Heard both the parties and perused the material on record. 4. The learned Authorized Representative for the department submits that orders passed by both the lower authorities are not sustainable in law as the same have been passed without appreciating the provisions of the Act and the judgements relied upon by the respondent. He further submits that as pe....

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....eported (supra), wherein it has been categorically held by the Hon'ble Supreme Court that the bagasse is not a manufactured product and consequently, Rule 6 of CCR, 2004 has no application. He further submits that in the respondent's own case, the issue has been settled by the Hon'ble High Court of Punjab and Haryana reported as 2018 (1) TMI 490 (P&H -HC) by dismissing the Department's appeal. ....