2013 (8) TMI 683

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..... eneration of electricity – Held that:- Relying upon the decision in the case of India Potash Ltd. Vs. Commissioner of Central Excise, Allahabad reported in [ 2012 (12) TMI 347 - CESTAT, NEW DELHI] held that the assessee is not required to pay an amount equal to 8% on sale value of bagasse under Rule 6(3) of CENVAT Credit Rule, 2004 - Waiver of pre-deposit of dues allowed and recovery thereof staye .....

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..... ling CENVAT credit benefit. It is stated that during the process of manufacture of sugar, a by-product "bagasse" (a non-dutiable product) emerges, which was used in the generation of electricity. Hence, the adjudicating authority confirmed the demand of the amount on the ground that the applicant is required to pay an amount equal to 10% of the sale price of bagasse under Rule 6(3) of the CENVAT C .....

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