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2015 (9) TMI 1022 - AT - Central ExciseDenial of exemption claim - whether the bi-products Baggase and Press Mud arising during the process of manufacture of excisable goods i.e. Sugar should be considered as exempted goods for the purpose of reversing of an amount equivalent to 5% or 10% under the provisions of Rule 6(3) OF CENVAT Credit Rules, 2004 - Held that:- It is observed that in the case of Balrampur Chinni Mills Vs UoI [2013 (1) TMI 525 - ALLAHABAD HIGH COURT], Hon’ble Allahabad High Court, after considering the Apex Court decision [2010 (7) TMI 974 - SUPREME COURT] held that there was no manufacturing involved when the sugar is crushed leading to generation of Bagasse. - Similarly, in the case of Hindalco Industries Vs UoI [2014 (12) TMI 657 - BOMBAY HIGH COURT] also Bombay High Court set aside the CBEC Circular No.904/24/2009-CX, dt.28.10.2009 and Circular No.941/02/2011-CX dt.14.02.2011. - reliance placed by First Appellate Authority on CBEC Circular, dt.14.02.2011 is not sustainable and is required to be set aside - Decided in favour of assessee.
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