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2013 (8) TMI 464 - AT - Central ExciseDemand under Rule 6(3) - Cenvat credit availed - Held that:- bagasse emerges in course of crushing of the sugarcane - 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 product) and bagasse (exempted final product). Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs-chemicals etc. having been used at that stage - Following decision of BAJAJ HINDUSTAN LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT-I [2013 (4) TMI 180 - CESTAT NEW DELHI] - Decided in favour of assessee.
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