2016 (11) TMI 352

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.... Revenue : Shri Alok Sivastava, Authorised Representative ORDER Per Dr D. M. Misra This appeal is filed against OIA-CCEA-SRT-II/SSP-27/2013-14/U/S-35A dt 17/05/2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-SURAT-II. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods viz., V.P. Sugar, Molasses et....

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.... order, the appellant preferred an appeal before the Ld Commissioner (Appeals), who in turn, rejected their appeal.Hence, the present appeal. 3. The Ld Advocate Shri Rahul Gajera for the appellant submits that Press-mud cannot be considered as an exempted excisable goods since it emerges as a by-product during the course of manufacture of Sugar/Molasses. It is his contention that this issue has b....

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....llahabad High Court in the case of Balarampur Chini Mills Ltd Vs UOI  2014(300)ELT.372 (AH) observed as follows: "18. A perusal of Rule 6(1) clearly shows that the manufacturer has to manufacture both dutiable goods as well as exempted goods. Since bagasse is not manufactured goods but is a waste product which emerges/comes into existence in the process of manufacture of sugar, it is not ma....