2012 (12) TMI 104

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.... Present Sh. M.S. Negi, AR for the respondent. Per: Justice Ajit Bharihoke:   The appellant manufacture sugar and molasses chargeable to Central Excise Duty. They avail Cenvat credit of excise duty paid on inputs. In course of manufacture of sugar by-product/waste bagasse & Press Mud emerges. The department was of the view that since the appellant have not maintained separate account....

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....sue is involved, we are of the view that the appeal itself can be taken up for final disposal. Accordingly, with the consent of both the sides, the matter was heard for final disposal after waiving the requirement of pre-deposit.   3. Shri Bipin Garg, Advocate, the learned Counsel for the appellant, pleaded that the issue involved in this case stands decided in appellant s favour by the ju....

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.... 4. Shri M.S. Negi, the learned Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and also cited the Board Circular No. 904/24/2009-CX. dated 28/10/2009, wherein it has been clarified that in the Budget of 2008, the definition of excisable goods in Section 2(d) of the Central Excise Act has been amended as a result of which the baga....

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....for production of excisable items sugar and molasses and exempted items i.e. Bagasse and press mud. Thus, in our view the amendment in Finance Act cited by Sh. Negi, ld. AR and Board Circular would not make any difference so far as the plea of assesse is concerned. Otherwise also it may be noted that Hon'ble  Allahabad High Court vide its judgment dated 18.05.2012 in a bunch of writ petition ....