2014 (3) TMI 668

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..... vs. Union of India and others [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] and that bagasse was held to be a marketable product but not a manufactured product. The Hon'ble High Court so held even after considering the aforesaid amendment to Section 2(d) of the Act. On this basis, a demand raised on the party in terms of Rule 6(3)(b) of the CCR, 2004 came to be set aside - Decided in favour of assess .....

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..... f crushing of sugarcane (raw material). In the wake of the amendment brought to the definition of "excisable goods" under Section 2(d) of the Central Excise Act, the department issued a show-cause notice to the assessee alleging that bagasse was an "exempted" final product which was cleared without payment of duty during the material period and further that no separate accounts/inventory were main .....

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