TMI Blog2012 (12) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... ive w.e.f. 13.05.2008 - Bagasse and press mud being waste product those cannot be termed as excisable goods so as to attract the provision of Rule 6(2) and Rule 6(3) of the Cenvat Credit Rules, 2004 - impugned order is, therefore, not sustainable and is set aside - appeal as well as stay petition is allowed. - E/1600 of 2012 - - - Dated:- 1-10-2012 - Sh. Ajit Bharihoke, And Sh. Rakesh Kumar, JJ. Present Sh. Bipin Garg, Advocate for the appellants. Present Sh. M.S. Negi, AR for the respondent. Per: Justice Ajit Bharihoke: The appellant manufacture sugar and molasses chargeable to Central Excise Duty. They avail Cenvat credit of excise duty paid on inputs. In course of manufacture of sugar by-product/waste bagasse P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this judgment of the Tribunal has been dismissed by the Hon ble Supreme Court in the case of Commissioner vs. Shakumbari Sugar Allied Industries Ltd. 2005 (189) E.L.T. A62 (S.C.) with following observations :- Delay condoned. It is stated that the point in issue is concluded against the appellant by a judgment of this Court dated 20th February, 2004 in Civil Appeal No. D27628/2003 [Commissioner of Central Excise, Meerut II vs. M/s Kichha Sugar Co. Ltd.] in this view of the matter, the appeal is dismissed. He, therefore, pleaded for setting aside of impugned. 4. Shri M.S. Negi, the learned Departmental Representative, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and also cited the Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Others vs. Union of India and Others has held that Bagasse generated in the course of crushing of sugarcane is not an excisable item notwithstanding the amendment of Section 2(d) of the Central Excise Act, 1944 vide Finance Act, 2008 which became operative w.e.f. 13.05.2008. Vide aforesaid judgment Hon ble Allahabad High Court has also quashed the board circular referred to by ld. AR. Since press mud is also an inevitable waste generated during manufacture of molasses the ratio of the judgment of Allahabad High Court is squarely applicable in respect of press mud. Thus, we are of the considered view that Bagasse and press mud being waste product those cannot be termed as excisable goods so as to attract the provision of Rule 6(2) and Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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