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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 ..... on to manufacture of dutiable final products - sugar and molasses and exempted final product - bagasse, in accordance with the provisions of Rule 6 (3) of Cenvat Credit Rules, 2004, they would be required to pay an amount equal to 8% of the sale value of bagasse – Held that:- Bagasse emerges in course of crushing of the sugarcane - crushing of sugarcane is necessary to extract cane sugar juice whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 account and inventory of the inputs used in or in relation to manufacture of dutiable final products - sugar and molasses and exempted final product - bagasse, in accordance with the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent 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 the case of CCE, Meerut-I v. Shakumbari Sugar Allied Industries Ltd. reported in 2004 (176) E.L.T. 819 (Tri.-Del.), and that the Civil appeal filed by the Department against this judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein 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-product in sugar mills would be treated as an exempted excisable goods and in respect of its clearances an amount equal to 5% of the sale value would be chargeable, if the Cenvat credit on the common i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 as to which common Cenvat credit availed inputs have been used in manufacture of sugar and molasses (dutiable final product) and bagasse (exempted final product. Since Bagasse emerges at sugarcane crushin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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