9911796707
TMI Blog2011 (12) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. ORDER In this case demand of ₹ 1,98,403/- has been confirmed against the appellant along with interest and penalty of ₹ 20,000/- has been imposed on the ground that the appellant manufactured sugar by using some duty paid inputs in respect of which they availed Cenvat credit. In course of manufacture of sugar, which is a dutiable final product, they obtain an ine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on have been filed. 2. Heard both the sides in respect of stay application. 3. Ms. Sukriti Das, Advocate, learned Counsel for the appellant, pleaded that Bagasse is a waste product, that though mentioned in the Tariff, it cannot be treated as an excisable product and in this regard she relies upon the judgment of Hon'ble Allahabad High Court in the case of Balrampur Chini Mills Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are in pari materia with Rule 57CC of the Erstwhile Central Excise Rules, 1944, that this judgment of the Tribunal has been upheld by the Apex Court vide judgment reported in 2005 (189) E.L.T. A62 (S.C.), that the appellant have a strong prima facie case and, hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as inevitable by-product/waste in course of manufacture of sugar from sugarcane. The requirement of Rule 6(2) of Cenvat Credit Rules, 2004 is that when a manufacturer uses common inputs and/or input services in or in relation to manufacture of dutiable final products as well as exempted final product, he either has to maintain separate accounts and inventory of the inputs/input services meant for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the manufacturer wants to maintain separate account and inventory he cannot do so. Lex non cogit ad impossibilia - law does not expect to be fulfilled an obligation which is impossible to fulfil, is a well settled principle applicable to taxation matters also. In view of this, I am of the prima facie view that the impugned order is not correct and the appellant have a strong prima facie case. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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