2007 (10) TMI 501

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....ocate, for the Respondent. [Order]. - The Revenue filed this application for rectification of mistake in the final order. In the final order, the Tribunal held that bagasse is not excisable goods. The revenue relied upon the decision of the Hon'ble Madras High court in the case of Deccan Sugar and Abkhari Co. Ltd., Madras reported in 1986 (26) E.L.T. 209. The contention of revenue is that Ho....

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....ame view was taken and the Hon'ble Supreme Court dismissed the appeal filed by the Revenue. 4. I find that the issue before the Hon'ble Madras High Court was different whether bagasse is a manufactured product or not and the dispute in the present case is different. The respondents were availing credit in respect of inputs used in the manufacture of final product and bagasse is a waste whi....