2012 (5) TMI 587

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..... d  demands stand confirmed against the appellant by demanding 10% of the value of bagasse sold by them in the market, in terms of the provisions of Rule 6(3)(b) of Cenvat Credit Rules on the ground that bagasse  is  an exempted  excisable item.  I find that the issue stands considered by the Division Bench of the Tribunal in the case of Indian Potash Ltd. Final Order No. A .....

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..... d the Boards  Circular would not make any difference in the facts and circumstances of the case.    Moreover, neither the SCN 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 final product).   Since Bagasse emerges at sugar .....

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