2018 (8) TMI 6

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....updt.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: After hearing both sides I find that the appellant is engaged in the manufacture of sugar and molasses and was availing the benefit of Cenvat credit of duty paid on various inputs, capital goods and input services. During the course of manufacture of sugar, Bagasse as also Press Mud emerge, which was being cleared by the appella....

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....November, 2015. The same stands confirmed by the original adjudicating authority and upheld by Commissioner (Appeals). Hence the present appeal. 3. I find that the issue as to whether an assessee is required to pay a particular percentage of the value of Bagasse and Press Mud stands decided by the Hon'ble Allahabad High Court in the case of CCE, Lucknow v. Kishan Sahakari Chini Mills Ltd. [....

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.... being Circular No. 904/24/2009-CX dated 28.10.2009 stipulating reversal of proportionate input credit or payment of 5% value of Bagasse arisen during manufacture of sugar was quashed. The said decision stands confirmed by the Hon'ble Supreme Court when the appeal filed by Union of India was rejected reported as UOI v. DSCL Sugar Ltd. [2015 (322) ELT 769 (SC)]. 4. Though the attention of the lo....

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....in Clauses D & H of Rule 2 shall include non-excisable goods cleared for consideration from the factory. The question which arises for consideration is as to whether Bagasse and Press Mud can be considered to be 'goods' whether excisable or non-excisable. It stands held in the above decisions of the Hon'ble Allahabad High Court as also in the Hon'ble Supreme Court's decision referred (....