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2012 (8) TMI 922 - AT - Central ExciseWaiver of pre-deposit of duty, interest and penalty - The waste obtained during the manufacture of sugar are referred as bagasse, press mud and bio-compost. The Revenue is of the view that the applicants availed credit in respect of common inputs and input service in the manufacture of final product cleared on payment of duty and in respect of the goods which are cleared without payment of duty and are not maintaining separate account therefore, the applicants are liable to pay appropriate duty as provided in the CCR, 2004. Held that: - Bagasse is the waste product left after the crushing of sugarcane. Therefore, by no stretch of imagination it can be said that the assessee possibly could have maintained separate account for the inputs for production of sugar and molasses (excisable item) and bagasse - Moreover, neither the show cause notice nor the impugned Order-in-Appeal mentions as to which common Cenvat credit availed inputs have been used in manufacture of sugar and molasses (dutiable final products) and bagasse (exempted final product). Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any input-chemicals etc. having been used at that stage. Waiver granted - appeal allowed - decided in favor of appellants.
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