2012 (8) TMI 1079

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....Singh, Member(Technical) Shri V.B.Gaikwad, Advocate for Appellant Shri V.R.Kulkarni, Dy.Comm.(A.R.) for Respondent JUDGEMENT Per : S.S.Kang Heard both sides. 2. The appellants are engaged in the manufacture of sugar. For the manufacture of sugar the appellant are crushing sugarcane. Sugarcane juice is further used in the manufacture of sugar. The Bagasse which is residue of sugar....

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....neither manufactured goods nor manufactured final product, but it is a residue/waste and the demand by invoking the provisions of Rule 6 of CENVAT Credit Rules, 2004 is not sustainable. Further, we find that the Tribunal in the case of Indian Potash Ltd. in Appeal No. E/2957/11 vide order dated 20.04.2012 after taking into consideration the decision of the Hon'ble Supreme Court in the case of Shak....

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....ances 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 final products) and bagasse (exempted final product). Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any input-chemicals etc. having been used at that stage. ....