2013 (1) TMI 472

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..... anufacture of dutiable final products - amount equal to 5%/10% of the sale value of bagasse/press mud would be payable in terms of the provisions of Rule 6 (3) (b) of the Cenvat Credit Rules, 2004 – Held that:- Issue stands decided in favour of the appellants not only by the judgment of Balrampur Chini Mills Ltd. vs. Union of India [2003 (5) TMI 74 - HIGH COURT OF JUDICATURE AT ALLAHABAD] but also .....

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..... 2. The common issue involved in these appeals is as to whether in respect of bagasse and press mud emerging during crushing of sugar cane and purification of cane juice in course of manufacture of sugar from cane sugar, an amount equal to 5%/10% of the sale value of bagasse/press mud would be payable in terms of the provisions of Rule 6 (3) (b) of the Cenvat Credit Rules, 2004. The period of d .....

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..... ssue involved in these cases stands decided in favour of the appellants not only by the judgment of Hon ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. vs. Union of India and others but also by a series of judgments of the Tribunal final order No. A/486/2012 dated 20th April, 2012 in the case of Indian Potash Ltd. vs. CCE, Allahabad which has been followed in the case of Kisan S .....

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