2011 (12) TMI 498

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....lant. Shri S.K. Bhaskar, DR, for the Respondent. ORDER In this case demand of Rs. 1,98,403/- has been confirmed against the appellant along with interest and penalty of Rs. 20,000/- has been imposed on the ground that the appellant manufactured sugar by using some duty paid inputs in respect of which they availed Cenvat credit. In course of manufacture of sugar, which is a dutiable final ....

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....ong with stay application have been filed. 2. Heard both the sides in respect of stay application. 3. Ms. Sukriti Das, Advocate, learned Counsel for the appellant, pleaded that Bagasse is a waste product, that though mentioned in the Tariff, it cannot be treated as an excisable product and in this regard she relies upon the judgment of Hon'ble Allahabad High Court in the case of Ba....

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....f Cenvat Credit Rules, 2004 are in pari materia with Rule 57CC of the Erstwhile Central Excise Rules, 1944, that this judgment of the Tribunal has been upheld by the Apex Court vide judgment reported in 2005 (189) E.L.T. A62 (S.C.), that the appellant have a strong prima facie case and, hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of....

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.... In this case Bagasse arises as inevitable by-product/waste in course of manufacture of sugar from sugarcane. The requirement of Rule 6(2) of Cenvat Credit Rules, 2004 is that when a manufacturer uses common inputs and/or input services in or in relation to manufacture of dutiable final products as well as exempted final product, he either has to maintain separate accounts and inventory of th....