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2013 (2) TMI 490 - CESTAT MUMBAIWaiver of pre-deposit - Assessee is engaged in the manufacture of sugar and molasses - Bagasse, which is a residue, is cleared without payment of duty - Demand of duty in respect of the clearance of bagasse - Avail credit on common inputs and input service - Used in the manufacture of dutiable and exempted goods - Held that:- Following the decision in case of INDIAN POTASH LTD.(2012 (12) TMI 347 - CESTAT, NEW DELHI)that bagasse emerges in course of crushing of sugarcane. It may be noted that crushing of sugarcane is necessary to extract cane sugar juice which in turn is processed for production of sugar and molasses. Bagasse is the waste product left after the crushing of sugarcane. Therefore, by no stretch of imagination it can be held 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. In favour of assessee
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