2013 (11) TMI 1571 - HC - Central Excise

Summary

Issues involved: Appeal against judgment of Customs, Excise and Service Tax Appellate Tribunal regarding exemption of Bagasse from Central Excise Duty.

Judgment Summary:

Issue 1: Interpretation of Bagasse exemption
The Tribunal observed Bagasse is exempted from Central Excise Duty, following the ratio in Bajaj Hindustan Ltd. v. CCE - 2012 (286) E.L.T. 397 (Tri.-Del.). However, the High Court referred to its previous judgment in Balrampur Chini Mills Ltd. v. Union of India and Others, stating baggase/press mud is not a taxable item. The Supreme Court in CCE v. Shakumbhari Sugar and Allied Industries Limited upheld that 'Bagasse' obtained during sugar manufacture is waste and not a final product exempt from duty under Rule 57CC of Central Excise Rules, 1944.

In view of the above precedents, the High Court found no reason to interfere with the Tribunal's order, sustaining it along with the reasons provided. The appeal was dismissed as devoid of merit.