2012 (5) TMI 587

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..... nvat credit availed inputs have been used in manufacture of sugar and molasses (dutiable final product) and bagasse (exempted final product) - Since Bagasse emerges at sugarcane crushing stage, there is no possibility of any inputs-chemicals etc. having been used at that stage - appeal allowed. - Excise Appeal No. 1345 of 2011 , 1344 of 2011 , 208 of 2012 - - - Dated:- 23-5-2012 - Archa .....

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..... 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 bagasse. Thus, in our considered vie .....

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