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TMI Blog2012 (8) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... DER The appellant manufacture sugar and molasses chargeable to Central Excise Duty. They avail Cenvat credit of excise duty paid on inputs. In course of manufacture of sugar during crushing of sugarcane by-product/waste - bagasse emerges. The department was of the view that since the appellant have not maintained separate account and inventory of the inputs used in or in relation to manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal. Accordingly, with the consent of both the sides, the matter was heard for final disposal after waiving the requirement of pre-deposit. 3. Shri S.C. Kamra, Advocate, the learned Counsel for the appellant, pleaded that the issue involved in this case stands decided in their favour by the judgment of the Tribunal in the case of CCE, Meerut-I v. Shakumbari Sugar & Allied Industries Ltd. reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs of the Commissioner (Appeals) and also cited the Board Circular No. 904/24/2009-CX., dated 28-10-2009, wherein it has been clarified that in the Budget of 2008, the definition of excisable goods in Section 2(d) of the Central Excise Act has been amended as a result of which the bagasse emerging as a by-product in sugar mills would be treated as an exempted excisable goods and in respect of its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (excisable item) and bagasse. Thus, in our considered view, the amendment in Finance Act, cited by Shri Negi, AR and the Board's Circular would not make any difference in the facts and circumstances of the case. Moreover, neither the show cause notice nor the impugned order-in-appeal mentions as to which common Cenvat credit availed inputs have been used in manufacture of sugar and molasses (dutia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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