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TMI Blog2018 (8) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... table duty cannot be imposed on the same and adding of explanation to definition of goods in section 2(d) will not make Bagasse a dutiable item. Admittedly Bagasse is bound to come into existence during the crushing of the sugarcanes and is an unavoidable agricultural waste. It cannot be said that the same emerges as a result of manufacture or any other process and cannot be equated with the word ‘goods’ - The explanation added to the Rule 6 which is to the effect that for the purposes of this Rule, exempted goods or final products as defined in Clauses D & H of Rule 2 shall include non-excisable goods cleared for consideration from the factory - the explanation added to Rule 6 will not change the scenario declared by Hon'ble Allahabad H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the original adjudicating authority and upheld by Commissioner (Appeals). Hence the present appeal. 3. I find that the issue as to whether an assessee is required to pay a particular percentage of the value of Bagasse and Press Mud stands decided by the Hon'ble Allahabad High Court in the case of CCE, Lucknow v. Kishan Sahakari Chini Mills Ltd. [2014 (302) E.L.T. 346 (All.)] wherein while following the earlier decision of the Hon'ble Allahabad High Court in the case of Balrampur Chini Mills v. UOI [2014 (300) ELT 372 (All.)], it was held that Bagasse is agricultural waste of sugarcane and even though marketable duty cannot be imposed on the same and adding of explanation to definition of goods in section 2(d) will not make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 6 which is to the effect that for the purposes of this Rule, exempted goods or final products as defined in Clauses D H of Rule 2 shall include non-excisable goods cleared for consideration from the factory. The question which arises for consideration is as to whether Bagasse and Press Mud can be considered to be goods whether excisable or non-excisable. It stands held in the above decisions of the Hon'ble Allahabad High Court as also in the Hon'ble Supreme Court's decision referred (supra) that Bagasse is agricultural waste of sugarcane and waste and residue of agriculture products, during the process of manufacture of goods cannot be said to be result of any process and there being no manufacturing process Rule 6 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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