2013 (8) TMI 464

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sahab Singh : This appeal has been filed by M/s Kumbhi Chini Mills against the Order-in-Appeal No. 18/CE/LKO/2011 dated 22.2.2011. 2. The brief facts of the case are that the appellants are manufacturers of sugar and molasses and during the course of manufacture by product bagasse is also produced which is exempted from Central Excise duty. Since the appellants are availing Cenvat credit facilit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... LT 397 (Tri.-Del.) has taken a stand that demand under Rule 6(3) in respect of clearances of bagasse is not sustainable and held as under :- 6. We have considered the rival submissions. We find that bagasse emerges in course of crushing of the 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 molas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X