9911796707
TMI Blog2014 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004 would not be attracted - Following decision of Balrampur Chini Mills Ltd [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] - Decided in favour of assessee. - E/919/12 - Final Order No. A/360/2014-WZB/C-II(EB) - Dated:- 23-4-2014 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : None For the Respondent : Dr B S Meena, Addl. Commissioner (AR) PER : P R C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed written submissions and have requested that the case be decided on the basis of submissions made by them. In their submission, it has been urged that the matter has already been decided in appellant's favour in many orders of the Tribunal, namely, Shri Vithal SSK Ltd. vide order No. A/788-789/12/EB/C-II dated 31.7.2012 and in the case of Shree Renuka Sugar Ltd. and by the Hon'ble All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the Revenue, on the other hand, reiterates the findings of the lower appellate authority and submits that in view of the amendment to the Central Excise Act, 1944 made in 2008 by inserting Section 2(d), baggase has to be considered as excisable goods and, therefore, it cannot be considered as a mere waste arising in the course of manufacturing of sugar. It is his contention that pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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