2015 (6) TMI 1125

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....DER Archana Wadhwa (Judicial Member) As per the facts on record, appellant is a sugar manufactures and during the course of sugar manufacturing, bagasse comes into existence as waste/by-product. The appellant was availing the credit of service tax paid on GTA service for bringing sugar cane to the factory. The bagasse so-generated by the appellant is further used for manufacture of electricity, ....

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....llahabad High Court in the case of Balrampur Chini Mills Ltd. Vs. UOI [2014(300) ELT 372 (All.)] and it stand held that even after the amendment in Section 2(d), bagasse cannot be held to be an excisable item inasmuch as the same does not pass the test of manufacture, as defined in Section 2(f) of Central Excise Act. 4. The learned advocate has also relied upon the Tribunal decision in the case o....