2016 (8) TMI 1013

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..... is not excisable, there being no manufacturing process. Bagasse and pressmud is arising during the course of manufacturing of sugar is undisputed. Therefore, the impugned order is unsustainable. - Decided in favour of appellant - APPEAL No. E/206/12 - Order No. A/87870/16/SMB - Dated:- 24-5-2016 - Mr. M. V. Ravindran, Member (Judicial) None for appellant Shri Ashutosh Nath, Asst. Com .....

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..... alue of bagasse and pressmud cleared by them without payment of duty. On consideration of the issues, I find that the issue of bagasse being marketable product and hence it becomes exempted goods as per Section 2 (d) of the Central Excise Act was not accepted by the Hon ble Supreme Court in the case of UOI Vs. DSCL Sugar Ltd., as reported in 2015 (322) ELT 769 (SC). The ratio of the said judgement .....

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..... a consideration from the factory. It is his submission that this being an explanation is applicable for the period in question. In this case it is only a clarification. In my considered view, this proposition put forth by the learned DR will not carry the case of the Revenue any further as the said explanation did not indicate whether the said explanation inserted to sub-rule (1) of Rule 6 of th .....

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