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2014 (10) TMI 191 - AT - Central ExciseDenial of CENVAT Credit - Clearance of Bagasse - Held that:- Tribunal in the case of M/s.Subramaniya Siva Co-operative Sugar Mills Ltd. Vs CCE Salem vide [2013 (10) TMI 990 - CESTAT CHENNAI] granted unconditional stay on the identical issue holding that Bagasse, press-mud are not excisable goods and therefore Rule 6 (3) of the Central Excise Rules would not apply - Madras High Court in the case of CCE Salem Vs Burn Standard Co. Ltd. - [2013 (2) TMI 35 - Madras High Court] dismissed the Revenue's appeal for a period prior to amendment of Section 2(d) of Central Excise Act, 1944. We find that the said case is related to denial of cenvat credit on furnace oil used as common input in dutiable and exempted products. In the present case, the Tribunal consistently viewed that 'Bagasse' is not an excisable product and therefore Rule 6(3A) would not apply. - we waive predeposit of duty along with interest and penalty and stay its recovery till disposal of the appeal - Stay granted.
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