2003 (9) TMI 268

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....K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by the Revenue, is whether respondents have to deposit an amount equal to eight per cent of the price of bagasse cleared by them under the provisions of Rule 57CC of the Central Excise Rules, 1944. 2. Shri Virag Gupta, learned D.R., submitted that M/s. Shakumbari Sugar & Allied Industries Ltd. manufacture sugar and molasses; th....

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....nd no modvatable inputs are used at that stage; that the Commissioner (Appeals) also, under the impugned order, rejected the appeal filed by the Revenue relying upon the decisions of the Tribunal in the case of Kisan Sahkari Chini Mills Ltd., - 2000 (116) E.L.T. 470 (Tri.) and Rudra Bilas Kisan Sahkari Chini Mills Ltd., [2000 (121) E.L.T. 119 (T) = 2000 (40) RLT 322 (Tri)]. The learned D.R., furth....

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.... the Central Excise Rules applies only in those cases where a manufacturer is engaged in the manufacture of any final product which is chargeable to duty as well as any other final product, which is exempted from the whole of the duty of excise or is chargeable to nil rate of duty. Bagasse is obtained by the respondents in the course of manufacture of sugar out of cane sugar. Bagasse may find a me....