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M/s Shri Sant Tukaram SSK Ltd. Versus Commissioner of Central Excise - Pune-III

2015 (7) TMI 625 - CESTAT MUMBAI

Cenvat Credit - Demand of 5%/10% value of exempted goods - Non maintenance of separate accounts - whether the appellant is liable to pay amount 5%/10% of the value of Bagasse, Press mud and Fly Ash cleared by them as waste - Held that:- Final order o .....

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taining a view that he is not liable to pay the same it needs to be refunded to him. I also find strong force in contentions raised by the appellant that decision of Hon'ble High Court of Allahabad in the case of Balampur Chini Mills (2013 (1) TMI 52 .....

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e products. Accordingly, in my view, the impugned order is liable to be set aside - Decided in favour of assessee. - Appeal No. E/89805/13 & E/85217/14-Mum - Dated:- 30-3-2015 - M V Ravindran, Member (J),J. For the Appellant : Shri A S Sakpal, Adv. F .....

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vant facts that arise for consideration are that the appellant here-in is manufacturer of sugar and during the manufacturing of sugar, Baggassee, Press mud and Fly Ash get generated which are sold by the appellant. The appellant clears the Baggassee, .....

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of the exempted non-excisable goods cleared. The appellant paid such amount and subsequently claimed refund on the ground that they paid amount under protest and also on the ground that an identical issue in respect of Shri Vithal SSK Ltd and Majalg .....

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r, the appellant preferred appeals before first appellate authority who also agreed with the views of the adjudicating authority and rejected the appeal. 3. Learned Counsel would submit that the appellant own case this Bench has vide final order No. .....

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ourt of Allahabad in the case of Balrampur Chini Mills - 2014 (300) ELT 372 has held that Bagassee and Press Mud are waste product and are not excisable. 4. Learned A.R. on the other hand, would submit that the decision of Balrampur Chini Mills (supr .....

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e High Court of Bombay as reported in 2015(315) ELT 10 (Bom.) for the proposition that waste and scrap arising as a by-product would be excisable as per the Central Excise Tariff. 5. I have considered the submissions made by both sides and perused th .....

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