2012 (12) TMI 885

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -deposit and stay of recovery of duty of Rs 27,851/- along with interest and penalty imposed on them, which was confirmed by the lower authorities. 2. The issue involved in the appeal is dutiability and excisability of bagasse and press-mud emerging during the course of manufacture of sugar and molasses in a sugar factory. The department confirmed the amount equal to 5% of the sale price of the e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te product and no amount can be demanded under Rule 6 of the CENVAT Credit Rules, 2004. Similar view was taken by the Chennai Bench in the case of Cheyyar Co-op Sugar Mills Ltd. wherein pressmud was held to be non-excisable and the assessee's appeal was allowed. 4. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. I find that, in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X