2014 (1) TMI 265

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..... - bagasse which was generated in the course of manufacture of sugar was a waste and the same was not excisable - the press mud emerging during the manufacture of sugar is also not excisable - bagasse/press mud was not a manufactured product though marketable - the bagasse and press mud removed by the appellant without payment of duty during the material period are not to be considered as ‘exempted .....

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..... espect of inputs/input services which were used in the manufacture of the dutiable products and the bagasse and press mud. After hearing both sides and considering their submissions, I find that the case of the assessee is squarely supported by a recent judgment of the Hon ble Allahabad High Court vide judgment dt. 18/05/2012 in a batch of writ petitions including WP No.11791/2010 (Balrampur Chini .....

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