2013 (9) TMI 823

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iable to pay an amount at prescribed rate in terms of Rule 6(3) of Cenvat Credit Rules, 2004? - Held that:- controversy on hand is squarely covered in Balrampur Chini Mills Ltd. versus Union of India [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] in favour of manufacturer of Sugar. - Decided against Revenue. - Central Excise Appeal No. - 811 of 2012 - - - Dated:- 6-5-2013 - Hon'ble Prakash Krishna .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er under appeal. In the memo of appeal, the following questions of law have been proposed :- "(1) Whether after insertion of explanation in Section 2(d) of the Central Excise Act, 1944 with effect from 10/05/2008 the Bagasse is an exempted excisable product and whether on its sale value the party is liable to pay an amount at prescribed rate in terms of Rule 6(3) of Cenvat Credit Rules, 2004? .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tural waste of sugarcane, though marketable product, but the duty cannot be imposed as it does not involve any manufacturing activity simply by adding an explanation under Section 2(d) of the Central Excise Act, 1944, whereby the definition of 'goods' has been defined will not make bagasse, which, as stated hereinabove, is an agricultural waste to be a dutiable item and the Chief Commissioner vide .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X