2016 (10) TMI 32

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..... butable to sugar cane used for manufacture of bagasse which is in turn is used for generation of electricity - Held that:- the issue involved is no more res integra in terms of the decision of Hon'ble Allahabad High Court in the case of Balrampur Chini Mills Ltd Vs UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] wherein the Board Circular No. 904/24/2009-CX dated 28/10/2009 requiring reversal of cre .....

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..... se, a waste product generated during the manufacture of sugar is used for manufacture of steam, which in turn is used for generation of electricity. Such electricity is generally used in relation to manufacture of excisable goods. It is seen that appellant sold a portion of the electricity during the period April 2010 to December 2010. A show-cause notice was issued to the appellant for demanding .....

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..... le to sugar cane used for manufacture of bagasse which is in turn is used for generation of electricity. The learned counsel for the appellant submitted that the issue involved in the present case is no more res integra in terms of the decision of the Hon ble Allahabad High Court in the case of Balrampur Chini Mills Ltd Vs UOI [2014(300)ELT 372 (All)]wherein the Board Circular No. 904/24/2009-CX d .....

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