2013 (5) TMI 483

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..... ecided in Balram Chini Mills Ltd. vs. Union of India and others [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] bagasse generated from crushing of sugarcane is neither manufactured goods nor manufactured final product, but it is a residue /waste, hence it cannot be recorded as final product exempt from duty. In favour of assessee. - Appeal No.635 of 2011 - - - Dated:- 1-3-2013 - Mr. S.S. Kang, J. .....

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..... il rate of duty in terms of the provisions of Rule 6 of Cenvat Credit Rules 2004. 4. This issue is now settled by the decision of the Allahabad High Court in the case of Balram Chini Mills Ltd. vs. Union of India and others in Writ Petition No. 11791(M.B) of 2010 order dated 8.5.2012, the Hon ble High Court held that bagasse generated from crushing of sugarcane is neither manufactured goods nor .....

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