2013 (10) TMI 990

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....Parmod Kumar, JC (AR) ORDER Per P.K. Das; The applicant is engaged in the manufacture of sugar and molasses. During the process of manufacture of sugar and molasses, by-products such as bagassee, press-mud, vermi-compost are generated. They availed CENVAT credit on input and input service used in or in relation to manufacture of dutiable finished goods sugar and molasses. They cleared bag....

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....'ble High Court of Allahabad in the case of Gularia Chini Mills Vs. Union of India & Ors. 2013-TIOL-568-HC-ALL in respect of demand of 5% / 10% on electricity cleared from the factory under Rule 6(3) of the CENVAT Credit Rules, 2004. He further referred to the decision of the Hon'ble Madras High Court in the case of CCE, Pondicherry Vs. EID Parry (I) Ltd. 2013-TIOL-251-HC-MAD on the same issue in ....