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TMI Blog2012 (8) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... olasses (excisable item) and bagasse. Thus, in our considered view, the amendment in Finance Act, cited by Shri Negi, AR and the Board’s Circular would not make any difference in the facts and circumstances of the case. Moreover, neither the show cause notice nor the impugned order-in-appeal mentions as to which common Cenvat credit availed inputs have been used in manufacture of sugar and molasses (dutiable final product) and bagasse (exempted final product). Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs — chemicals etc. having been used at that stage - Decided in favour of assessee. - E/1314/2012 - A/975/2012-EX(BR)(PB) - Dated:- 16-8-2012 - Ajit Bharihoke and Shri Rakesh Kumar, JJ. Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, pleaded that the issue involved in this case stands decided in their favour by the judgment of the Tribunal in the case of CCE, Meerut-I v. Shakumbari Sugar Allied Industries Ltd. reported in 2004 (176) E.L.T. 819 (Tri.-Del.), and that the Civil appeal filed by the Department against this judgment of the Tribunal has been dismissed by the Hon ble Supreme Court in the case of Commissioner v. Shakumbari Sugar Allied Industries Ltd. - 2005 (189) E.L.T. A62 (S.C.) with following observations :- Delay condoned. It is stated that the point in issue is concluded against the appellant by a judgment of this Court dated 20th February, 2004 in Civil Appeal No. D27628/2003 [Commissioner of Central Excise, Meerut-II v. M/s. Kichha Sugar Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red view, the amendment in Finance Act, cited by Shri Negi, AR and the Board s Circular would not make any difference in the facts and circumstances of the case. Moreover, neither the show cause notice nor the impugned order-in-appeal mentions as to which common Cenvat credit availed inputs have been used in manufacture of sugar and molasses (dutiable final product) and bagasse (exempted final product). Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs chemicals etc. having been used at that stage. Accordingly, we find merit in the contention of the appellant. The impugned order is set aside. The appeal and stay application are allowed. (Dictated and pronounced in the open Court) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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