2014 (10) TMI 191

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.... For the Respondent : Ms. India Sisupal, AC (AR) ORDER Per P.K. Das 1. Both Revenue and the appellant filed applications for early hearing of the stay application. As the stay petition is taken up for disposal, both the EH applications are dismissed as infructuous. 2. A common issue is involved in both these stay applications and therefore both are taken up together for disposal. 3....

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.... 4. We find that the Tribunal in the case of M/s.Subramaniya Siva Co-operative Sugar Mills Ltd. Vs CCE Salem vide Misc Order No.41907/2013 dt. 31.7.2013 granted unconditional stay on the identical issue holding that Bagasse, press-mud are not excisable goods and therefore Rule 6 (3) of the Central Excise Rules would not apply. It is also noticed that in the case of M/s.Indian potash Ltd. Vs CCE A....

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.... and bagasse. Thus in our considered view, the amendment in Finance Act, cited by Shri Nagesh Pathak, AR and the Board's Circular would not make any difference in the facts and circumstances of the case. Moreover, neither the show cause notice nor the impugned order in appeal mentions as to which common Cenvat Credit availed inputs have been used in manufacture of sugar and molasses (dutiable ....