TaxTMI 
TaxTMI 
2026 (5) TMI 1865
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....or the Appellant : Shri Rajesh Ostwal a/w Ms. Charu Agarwqal, Advocates For the Respondent : Shri Tanuj Bisht, Authorized Representative ORDER PER: S.K. MOHANTY Heard both sides and perused case records. 2. Payment of amount in terms of Rule 6(3) of the CENVAT Credit Rules, 2004 on the exempted goods, is the subject matter of the present dispute. 3. Briefly stated, the facts of t....
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....y had confirmed demand amounting to Rs. 1,00,52,774/- along with interest and also imposed equal amount of penalty on the appellants. On an appeal against the said original order dated 19.12.2016, the learned Commissioner (Appeals) vide the impugned order dated 05.09.2017 has upheld confirmation of the adjudged demands and rejected the appeal filed by the appellants. Feeling aggrieved with the imp....
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....rview of Rule 6(3) of the CENVAT Credit Rules, 2004 for payment of amount as stated therein. The relevant paragraphs recorded in the order dated 03.04.2019 (supra) are quoted herein below:- "7. Also, we find that the Hon'ble Supreme Court in Union of India v. DSCL Sugar Ltd [2015 (332) ELT 769 (SC)], after analyzing the provision of Section 2(d) and Section 2(f) of Central Excise Act, 194....
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....aste and residue, which itself is not the result of any process. Therefore, it cannot be treated as falling within the definition of Section 2(f) of the Act and the absence of manufacture, there cannot be any excise duty." 8. In the present case organic manure emerges by physical mixing out of two byproducts viz. press mud and spent wash, hence, the aforesaid judgment is squarely applicab....