2019 (5) TMI 137

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....Shri H.Y. Raju, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER PER BENCH Brief facts are that the appellants are engaged in manufacture of sugar and molasses and are availing CENVAT credit of duty paid on inputs and capital goods and service tax paid on input services. On verification of ER-I returns, for the period February 2011 to December 2011, it ....

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.... and imposed penalties. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri H.Y. Raju submitted that bagasse is not intentionally manufactured nor is it intended to be manufactured. Bagasse emerges only as waste and the appellants have reversed the proportionate credit of various inputs used upto the stage of generation of bagasse which in turn is used for generation of electrici....