TMI Blog2013 (10) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... On this issue the Hon’ble High Courts and the Tribunal in various decisions held that bagassee, press-mud etc. are not excisable goods and therefore Rule 6(3) of the CENVAT Credit Rules, 2004 would not apply - Following Gularia Chini Mills Vs. Union of India & Ors. [2013 (7) TMI 159 - ALLAHABAD HIGH COURT] - demand of 5% / 10% on electricity cleared from the factory under Rule 6(3) of the CENVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y availed CENVAT credit on input and input service used in or in relation to manufacture of dutiable finished goods sugar and molasses. They cleared bagassee, press-mud, vermin-compost, electricity without payment of duty. The issue involved in this case is whether the applicant is liable to pay an amount equal to 5% / 10% of the value of the exempted goods viz. bagassee, press-mud, vermin-compost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to the decision of the Hon ble Madras High Court in the case of CCE, Pondicherry Vs. EID Parry (I) Ltd. 2013-TIOL-251-HC-MAD on the same issue in respect of bagassee, press-mud etc. Respectfully following the decisions of the Hon ble High Courts, as above, we grant waiver of pre-deposit of entire amount of duty along with interest and penalty and stay its recovery during the pendency of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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