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2013 (10) TMI 1197 - HC - Central ExciseCenvat Credit - Bagasse emerged as waste - Applicability of Rule 6 for production of exempted and non-dutiable goods – Held that:- Following Balrampur Chini Mills Ltd. vs. Union of India [2013 (1) TMI 525 - ALLAHABAD HIGH COURT] - bagasse is a waste product and no more duty will be imposed over it - Bagasse and 'press mud' are not final products of the manufacturer - Bagasse is classified under sub-heading 2303 20 00 of Central Excise Tariff Act - As per Rule 6 of the CENVAT Credit is availed on the inputs which are used in the manufacture of both dutiable and final products, then an amount equal to 10% (upto 6th July, 2009) or 5% (w.e.f. 7.7.2009) of the sale value of exempted final products is required to be paid - neither the penalty nor the interest can be charged from the petitioners, in view of the fact that the petitioners are not liable to duty either by payment or by reversal in respect of bagasse sold by the petitioner - As the petitioners have paid the entire duty and interest under protest, the entire deposited amount shall returned to them – Decided against Assessee.
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