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2013 (10) TMI 796 - AT - Central ExciseCenvat Credit – Waiver of Pre-deposit - bagasse' is generated as waste in the course of manufacture of sugar - Revenue is of the view that the applicant had not maintained separate record regarding inputs, therefore, the applicants are liable to pay 5% / 10% of the price of ‘bagasse' which was cleared without payment of duty – Held that:- Following Balrampur Chini Mills Ltd. vs. Union of India & others [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] - ‘bagasse' emerges in course of crushing of sugarcane which 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 - the order is set aside after waiving the pre-deposit of dues and the appeal is allowed – Stay granted.
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