TMI Blog2013 (10) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... a waste product and no more duty will be imposed over it - Bagasse and 'press mud' are not final products of the manufacturer - Bagasse is classified under sub-heading 2303 20 00 of Central Excise Tariff Act - As per Rule 6 of the CENVAT Credit is availed on the inputs which are used in the manufacture of both dutiable and final products, then an amount equal to 10% (upto 6th July, 2009) or 5% ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 791 (M/B) of 2010, Balrampur Chini Mills Ltd. vs. Union of India and others by order dated 18.05.2012 that bagasse is a waste product and no more duty will be imposed over it. Further, Bagasse and 'press mud' are not final products of the manufacturer. Relevant portion of the order and operative portion of the judgment and order dated 18.05.2012 (supra) are reproduced as under:- "The law is well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpt from duty for invoking provisions of Rule 57 CC of Central Excise Rules, 1944." The said finding has also been followed in the cases of Central Excise Commissioner v. Mahalakshmi Sugar Mills and Commissioner Central Excise, Meerut versus U. P. State Sugar Corporation and held that the Bagasse and press mud are not final products of the manufacturer. Accordingly, recovery of 8% amount of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No.2791 of 2005, Commissioner of Central Excise v. Balrampur Chini Mills, Gonda, decided on 21.10.2010, the Circular of the Chief Commissioner, Central Excise, Lucknow as well as Circular of Central Board of Excise and Customs are liable to be quashed which is the basis for issuing the demand. In the impugned notice dated 27.9.2010, it has been mentioned that as per Rule 6 of the CENVAT Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, U.P., Lucknow and demand notice dated 24/27.9.2010 issued by the Joint Commissioner, Customs Central Excise and Service Tax are hereby quashed. As some of the petitioners deposited the entire duty and interest under protest, it should be returned to them, within a maximum period of four weeks, from the date of presentation of a certified copy of this order." Since the controversy in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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