2013 (8) TMI 157

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....GEMENT Per Rakesh Kumar: The appellants are manufacturers of sugar and molasses chargeable to Central Excise duty. In the course of manufacture of sugar at the stage of crushing of sugar cane Bagasse arises and subsequently at the stage of cleaning of cane juice impurities in the form of mud called press mud arises. According to the department, both the products are excisable goods and since....

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....missioner vide order in original who confirmed the above mentioned demand under Rule 6(3) of Cenvat Credit Rules, imposed penalty of equal amount and interest and. This order of Assistant Commissioner was upheld by Commissioner (Appeals) vide order in appeal dated 27.6.2012. Against this order of the Commissioner (Appeals), this appeal has been filed along with stay application 2. When this mat....

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....he course of crushing of sugar is not excisable goods and that some of the ratio of the judgment would be applicable to press mud that since bagasse and press mud are not excisable goods, the provisions of Rule 6(3) read with 6(2) of Cenvat credit Rules would not be applicable. That Tribunal taking into account the above judgment of Allahabad High Court and also earlier judgment in the case of Ind....