TMI Blog2013 (8) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... n the form of mud called press mud arises – Since the separate account and inventory of inputs/input services used in manufacture of dutiable and exempts goods has not been maintained as per the provisions of Rule 6(2) of Cenvat Credit Rules, 2004 in respect of clearances of Press mud and bagasse and amount at the rate of 5% of their sale value would be chargeable in terms of Rule 6 (3) of Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Central Excise duty. In the course of manufacture of sugar at the stage of crushing of sugar cane Bagasse arises and subsequently at the stage of cleaning of cane juice impurities in the form of mud called press mud arises. According to the department, both the products are excisable goods and since the same have nil rate of duty, and since common cenvatable credit for inputs and capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Credit Rules, imposed penalty of equal amount and interest and. This order of Assistant Commissioner was upheld by Commissioner (Appeals) vide order in appeal dated 27.6.2012. Against this order of the Commissioner (Appeals), this appeal has been filed along with stay application 2. When this matter is today listed for hearing of the stay petition, since the issue involved in this case stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be applicable to press mud that since bagasse and press mud are not excisable goods, the provisions of Rule 6(3) read with 6(2) of Cenvat credit Rules would not be applicable. That Tribunal taking into account the above judgment of Allahabad High Court and also earlier judgment in the case of Indian Potash [2012 (281) ELT 621 (Tri-Del)] as in the case of Uttam Sugar Mills Ltd. Vs. CCE, Meerut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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