2014 (7) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t : Dr B S Meena, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal is directed against Order-in-Appeal No. P-III/RS/101/2012 dated 28.3.2012 passed by the Commissioner of Central Excise (Appeals), Pune-III. Vide the impugned order, the learned lower appellate authority has upheld the duty demand of Rs.33,51,750/- against the appellant Shri Sant Damaji SSK Ltd. along with interest....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of Shree Renuka Sugar Ltd. and by the Hon'ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. decided on 18.3.2012 in Writ Petition No. 11774 of 2011 and Others. In all these decisions, it has been held that baggase, press-mud and other waste products arising in the manufacture of sugar cannot be considered as a 'final products' let alone 'exempted final products&#....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f manufacturing of sugar. It is his contention that provisions of Rule 6(3) of the Cenvat Credit Rules, 2004 would come into play and if the appellant has not maintained the separate records for the inputs/input services used in the manufacture of dutiable/exempted final products, the appellant is liable to discharge sums @ 10%/5% of the value of the exempted goods. Accordingly, he pleads for upho....