2013 (2) TMI 489

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... manufacture of dutiable and exempted goods - Held that:- Following the decision in case of INDIAN POTASH LTD. (2012 (12) TMI 347 - CESTAT, NEW DELHI) that bagasse emerges in course of crushing of sugarcane. It may be noted that crushing of sugarcane is necessary to extract cane sugar juice which in turn is processed for production of sugar and molasses. Bagasse is the waste product left after the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent Rep by: Shri V.K. Agarwal, Additional Commissioner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty, interest and penalty. The applicant is engaged in the manufacture of sugar and molasses and the applicant was availing credit in respect of the inputs and input service used in or in relation to the manufacture of fina .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... garcane. It may be noted that crushing of sugarcane is necessary to extract cane sugar juice which in turn is processed for production of sugar and molasses. Bagasse is the waste product left after the crushing of sugarcane, Therefore, by no stretch of imagination it can be said that the assessee possibly could have maintained separate account for the inputs for production of sugar and molasses (e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X