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TMI Blog2013 (10) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty – Held that:- Following Balrampur Chini Mills Ltd. vs. Union of India & others [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] - ‘bagasse' emerges in course of crushing of sugarcane which is necessary to extract cane sugar juice which in turn is processed for production of sugar and molasses - Bagasse is the waste product left after the crushing of sugarcane - the order is set aside afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ushed and bagasse' is generated as waste in the course of manufacture of sugar. Revenue is of the view that the applicant has availed credit in respect of common inputs used in or in relation to manufacture of final product cleared on payment of duty as well as without payment of duty. The applicant had not maintained separate record regarding inputs, therefore, the applicants are liable to pay 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in the course of refining of crude oil into kerosene and cotton waste arising in the course of manufacture of cotton yarn/fabrics are by-products arising regularly and continuously and also sold regularly from time to time. Therefore, both are to be treated as intended manufacture and eligible for set-off of entire tax paid on raw materials and not on proportionate basis as per Rules framed und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al held that bagasse' emerges in course of crushing of sugarcane which is necessary to extract cane sugar juice which in turn is processed for production of sugar and molasses. Bagasse is the waste product left after the crushing of sugarcane. 7. We find that the Tribunal in the case of Shree Renuka Sugars Ltd. (supra) after taking into consideration of the decision of the Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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