9911796707
TMI Blog2014 (8) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... le 6 (3) of the CENVAT Credit Rules, 2004 does not arise at all. Following the Balarampur Chini Mills Ltd. vs. Union of India [2013 (1) TMI 525 - ALLAHABAD HIGH COURT], this Tribunal also, in the case of Commissioner of Central Excise, Pune – II vs. DY Patil SSK Ltd. & Ors. [2014 (4) TMI 52 - CESTAT MUMBAI] had set aside the demands on such waste products arising during the course of manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of the CENVAT Credit Rules 2004 along with interest and also imposing an equivalent amount of penalty. Aggrieved of the same the appellant is before us. 3. The learned counsel for the appellant submits that the issue is already covered by a large number of decisions of this Tribunal and the decision of the hon'ble Allahabad High Court in Balarampur Chini Mills Ltd. vs. Union of India - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he dues adjudged against the appellant and with the consent of both the sides. 6. We note that the hon'ble Allahabad High Court in Balrampur Chini Mills Ltd. vs. Union of India (supra) had considered the matter at length and had held that bagasse and press mud are waste products arising during the course of manufacture of sugar, which cannot be considered as excisable goods or final product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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