2002 (1) TMI 1335

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.... orders In Appeal No. 31/2000-(MD)(GVN) and 32/2000-(MDU)(GVN) both dated 29.3.2001, passed by the Commissioner (Appeals) have been filed by the Revenue. The Commissioner (Appeals) has decided two orders in original No. 42 & 43/2000 dated 22.8.2000. 2. The Revenue has come in appeal on the ground that the Commissioner (Appeals) Trichy, has observed that "Bagasse" emerges in the course of manufa....

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....ounds of appeal. 4. Heard Shri N. Venkataraman, learned Counsel for the respondents who submits that the input baggage (sic) is not a final product and Rule 57CC is not applicable to the facts of this case since bagasse is not a final product. Further the assessee has not taken Modvat Credit on sugar cane which is an agricultural product which is not excisable' whereas in the case cited by ....

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....uct of the sugar and molasses industry, no demand can be made on the assessee under Rule 57CC and the Tribunal set aside the order passed by the lower authority by allowing the appeal of the party. 5. We have considered the submissions made by both the sides. We observe that Commissioner (Appeals) by both the orders in appeal (supra) in para 3 has given categorical consideration of the facts an....