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of <h1>Tribunal exempts bagasse from excise duty, citing its inseparability from sugar production process.</h1> <h3>Kisan Sahkari Chinni Mills Ltd Versus Commissioner of Central Excise</h3> Kisan Sahkari Chinni Mills Ltd Versus Commissioner of Central Excise - TMI Issues:Confirmation of demands against the appellant for 10% of the value of bagasse sold as an exempted excisable item under Rule 6(3)(b) of Cenvat Credit Rules.Analysis:The judgment addresses the issue of confirming demands against the appellant for 10% of the value of bagasse sold as an exempted excisable item. The Tribunal considered a previous case involving a similar issue and observed that bagasse is a by-product of sugarcane crushing and cannot be separated from the process of extracting cane sugar juice for sugar and molasses production. The Tribunal noted that maintaining separate accounts for inputs used in the production of sugar/molasses and bagasse is not feasible due to the nature of bagasse's emergence. The Tribunal found that the appellant's contention had merit, leading to the setting aside of the impugned order and allowing the appeal with consequential relief to the appellants.The judgment further mentions that since the issue has been previously decided, the impugned orders are set aside, and the appeals are allowed with consequential relief to the appellants. Additionally, a stay petition involved in one of the appeals is also disposed of in the process.In conclusion, the judgment provides a detailed analysis of the issue regarding the demands confirmed against the appellant for the sale of bagasse as an exempted excisable item. By referencing a previous case and considering the nature of bagasse as a by-product of sugarcane crushing, the Tribunal found merit in the appellant's contention, leading to the setting aside of the impugned orders and allowing the appeals with consequential relief.
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