2015 (9) TMI 1022

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entative Per: H.K. Thakur This appeal has been filed by the Appellant against OIA No. CCEA-SRT-I/SSP-370/2012-13/U/S 35A(3)(Final Order), dt.25.02.13. The issue involved is whether the bi-products Baggase and Press Mud arising during the process of manufacture of excisable goods i.e. Sugar should be considered as exempted goods for the purpose of reversing of an amount equivalent to 5% or 10% un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3. Heard both sides and perused the case records. It is observed that in the case of Balrampur Chinni Mills Vs UoI [2014 (300) ELT 372 (All.), Hon'ble Allahabad High Court, after considering the Apex Court decision dt.21.07.2010 held that there was no manufacturing involved when the sugar is crushed leading to generation of Bagasse. Hon'ble Allahabad High Court in Paras 18 & 29, held as follows:- ....