2015 (6) TMI 1125

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..... r Chini Mills Ltd. Vs. UOI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] where it was held that even after the amendment in Section 2(d), bagasse cannot be held to be an excisable item inasmuch as the same does not pass the test of manufacture, as defined in Section 2(f) of Central Excise Act - appeal allowed - decided in favor of appellant.
Archana Wadhwa (Judicial Member) For the Appellant : V. .....

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..... cise duty was paid by the appellant, they are required to reverse proportionate credit of GTA service so availed by them. Accordingly demand to the tune of around ₹ 7,50,737/- stands raised and confirmed by the lower authorities along with confirmation of interest and imposition of penalties. 3. After hearing both the sides, I find that the lower authorities have relied upon the Boards Circ .....

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