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TMI Blog2014 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... re not excisable goods and therefore Rule 6 (3) of the Central Excise Rules would not apply - Madras High Court in the case of CCE Salem Vs Burn Standard Co. Ltd. - [2013 (2) TMI 35 - Madras High Court] dismissed the Revenue's appeal for a period prior to amendment of Section 2(d) of Central Excise Act, 1944. We find that the said case is related to denial of cenvat credit on furnace oil used as c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue is involved in both these stay applications and therefore both are taken up together for disposal. 3. After hearing both sides and on perusal of records, we find that the applicants are engaged in the manufacture of Sugar, Molasses, Denatured Ethyl Alcohol, Rectified Spirit and Extra Neutral Alcohol and are availing cenvat credit on inputs, capital goods and input services. The sugar cane i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Excise Rules would not apply. It is also noticed that in the case of M/s.Indian potash Ltd. Vs CCE Allahabad the Tribunal vide Stay Order No.726/2012-Ex(BR) and Final Order No.A/485/2012 dt. 20.4.2012 allowed the appeal on the identical issue. The relevant portion of the said decision is reproduced below :- 6. We have considered the rival submissions. We find that bagasse em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in manufacture of sugar and molasses (dutiable final product) and bagasse (exempted final product. Since Bagasse emerges at sugar cane 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 applications are allowed. 5. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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