9911796707
TMI Blog2014 (7) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has been taking the plea before both the lower authorities that ‘Bagasse’ is a waste generated during the crushing of sugarcane and has been thought to be marketable, the same cannot be considered as a ‘manufactured product’ in order to attract the provisions of Rule 6 (3) of the Cenvat Credit Rules. - identical issues have been coming up all over the country and this Tribunal in the case of B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our of assessee. - Appeal No. : E/10299/2014-DB (E/Stay/10587/2014) - ORDER No.A/10441/2014 - Dated:- 24-3-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri S.R. Dixit (Advocate) For the Respondent : Shri S.K.Mall (A.R) JUDGEMENT Per : Mr. M.V. Ravindran 1. This stay petition is filed for waiver of predeposit of an amount confirmed as 5% or 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facturing of sugar, the appellant, having not maintained separate accounts for the inputs consumed in dutiable and exempted products, was liable to pay an amount equal to 5% or 10% of the exempted value. 4. We find that the appellant has been taking the plea before both the lower authorities that Bagasse is a waste generated during the crushing of sugarcane and has been thought to be marketab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be demanded from the assessee. The said circular is struck down by the Hon ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. Others Vs Union of India - 2013-TIOL-557-HC-ALL-CX. Since the issue involved in this case is decided by the judicial pronouncements cited above, we are of the view that the impugned order is not sustainable. 6. The impugned order is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
