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TMI Blog2012 (6) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... r production of sugar and molasses. Bagasse is the waste product left after the crushing of sugarcane. Therefore, by no stretch of imagination it can be said that the assessee possibly could have maintained separate accounts for the inputs for production of sugar and molasses (excisable item) and bagasse. Thus, in our considered view, the amendment in Finance Act, cited by Shri Sanjay Jain, AR and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Central Excise Duty. They avail Cenvat credit of excise duty paid on inputs. In course of manufacture of sugar during crushing of sugarcane by-product/waste - bagasse emerges. The department was of the view that since the appellant have not maintained separate account and inventory of the inputs used in or in relation to manufacture of dutiable final products - sugar and molasses and exempted f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter was heard for final disposal after waiving the requirement of pre-deposit. 3. Shri R. Krishnan, Advocate, the learned Counsel for the appellant, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd Circular No. 904/24/2009-CX., dated 28-10-2009, wherein it has been clarified that in the Budget of 2008, the definition of excisable goods in Section 2(d) of the Central Excise Act has been amended as a result of which the bagasse emerging as a by-product in sugar mills would be treated as an exempted excisable goods and in respect of its clearances an amount equal to 5% of the sale value woul ..... 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 Sanjay Jain, 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 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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