TaxTMI 
2026 (11) TMI 363
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.... Shri A. Mukherjee, Authorized Representative ORDER: The present appeal has been filed against the impugned Order-in-Appeal No. 116-117/Pat/C.Ex/Appeal/2018-19 dated 06.09.2018 passed by Commissioner of CGST & Central Excise, Patna.) 2. The Appellant is manufacturer of sugar & molasses. The Appellant submits that during the course of manufacture of sugar, bagasse emerge as a by-product wh....
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....nger res integra as the Hon'ble Supreme Court has decided 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....
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....ince these by-products were cleared without payment of duty, the Department 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 I....
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....by-product or waste, which are non-excisable goods and are cleared for a consideration from the factory 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 ....