TMI Blog2012 (5) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... that crushing of sugarcane is necessary to extract cane sugar juice which in turn is processed for production of sugar and molasses. Bagasse is the waste product left after the crushing of sugarcane. Therefore, by no stretch of imagination it can be said that the assessee possibly could have maintained separate accounts for the inputs for production of sugar and molasses (excisable item) and bagas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of sugar - Decided in favour of assessee. - E/1317/2012-SM(BR) - 716/2012-SM(BR)(PB) - Dated:- 31-5-2012 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Mayank Garg, Advocate, for the Appellant. Shri Sanjay Jain, AR, for the Respondent. [Order (Oral)]. After hearing both sides, I find that the issue is involved as to whether the appellant was required to pay 5% of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld as non-excisable vide precedent decision of the Tribunal. However, the Revenue s stand is that after the amendment to the provisions of Section 2(d) with effect from 2008 onwards laying down that the goods include any article which is capable of being bought and sold for a consideration and such goods shall be deemed to be a marketable, the press mud is required to be held as marketable and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduction of sugar and molasses (excisable item) and bagasse. Thus, in our considered view, the amendment in Finance Act, cited by Shri Nagesh Pathak, AR and the Board s Circular would not make any difference in the facts and circumstances of the case. Moreover, neither the SCN nor the impugned order in appeal mentions as to which common Cenvat credit availed inputs have been used in manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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