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TMI Blog2012 (12) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... hak, DR, for the Respondent. [Order per : Rakesh Kumar, Member (T)]. - The appellant manufacture sugar and molasses chargeable to Central Excise Duty. They avail Cenvat credit of excise duty paid on inputs. In course of manufacture of sugar during crushing of sugarcane by-product/waste - bagasse emerges. The department was of the view that since the appellant have not maintained separate accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are of the view that the appeal itself can be taken up for final disposal. Accordingly, with the consent of both the sides, the matter was heard for final disposal after waiving the requirement of pre-deposit. 3. Shri Mayank Garg, Advocate, the learned Counsel for the appellant, pleaded that the issue involved in this case stands decided in their favour by the judgment of the Tribunal in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nior Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and also cited the Board's Circular No. 904/24/2009-CX., dated 28-10-2009, wherein it has been clarified that in the Budget of 2008, the definition of excisable goods in Section 2(d) of the Central Excise Act has been amended as a result of which the bagasse emerging as a by-prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... possibly could have maintained separate accounts for the inputs for production of sugar and molasses (excisable item) and bagasse. Thus, in our considered view, the amendment in Finance Act, cited by Shri Nagesh Pathak, AR and the Board Circular would not make any difference in the facts and circumstances of the case. Moreover neither the show cause notice nor the impugned order in appeal mentions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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