2013 (8) TMI 464

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..... nd, molasses (dutiable final product) and bagasse (exempted final product). Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs-chemicals etc. having been used at that stage - Following decision of BAJAJ HINDUSTAN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I [2013 (4) TMI 180 - CESTAT NEW DELHI] - Decided in favour of assessee. - Appeal No. 1267 of 201 .....

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..... r and December 2008. A Show Cause Notice was confirmed by the original authority and appellant filed an appeal before the Commissioner of Central Excise (Appeals) who rejected their appeal. The appellants have challenged the impugned order-in-appeal in this appeal. 3. Heard both sides. 4. I find that the issue involved in the present appeal is regarding demanding an amount under Rule 6(3) of t .....

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..... unts for the inputs for production of sugar and molasses (excisable item) and bagasse. Thus, in our considered I view, the amendment in Finance Act, cited by Shri I. Baig, AR and the Board s 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 in .....

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