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TMI Blog2015 (9) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... to 5% or 10% under the provisions of Rule 6(3) OF CENVAT Credit Rules, 2004 - Held that:- It is observed that in the case of Balrampur Chinni Mills Vs UoI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT], Hon’ble Allahabad High Court, after considering the Apex Court decision [2010 (7) TMI 974 - SUPREME COURT] held that there was no manufacturing involved when the sugar is crushed leading to generation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Press Mud arising during the process of manufacture of excisable goods i.e. Sugar should be considered as exempted goods for the purpose of reversing of an amount equivalent to 5% or 10% under the provisions of Rule 6(3) OF CENVAT Credit Rules, 2004. None appeared on behalf of the Appellant during the course of hearing. It is also observed from the case records that none appeared for Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt decision dt.21.07.2010 held that there was no manufacturing involved when the sugar is crushed leading to generation of Bagasse. Hon ble Allahabad High Court in Paras 18 29, held as follows:- 18.A perusal of Rule 6(1) clearly shows that the manufacturer has to manufacture both dutiable goods as well as exempted goods. Since bagasse is not manufactured goods but is a waste product which em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside the CBEC Circular No.904/24/2009-CX, dt.28.10.2009 and Circular No.941/02/2011-CX dt.14.02.2011. 5. In view of the above settled position of law, the reliance placed by First Appellate Authority on CBEC Circular, dt.14.02.2011 is not sustainable and is required to be set aside. Appeal filed by the Appellant is allowed by setting aside the OIA dt.25.2.2013 issued by the First Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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