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M/s Shree Ukai Pradesh Sahakari, Khand Udyog Mandli Ltd Versus Commissioner, Central Excise & Service Tax, Surat-I

2015 (9) TMI 1022 - CESTAT AHMEDABAD

Denial of exemption claim - whether the bi-products Baggase and Press Mud arising during the process of manufacture of excisable goods i.e. Sugar should be considered as exempted goods for the purpose of reversing of an amount equivalent to 5% or 10% .....

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ecision [2010 (7) TMI 974 - SUPREME COURT] held that there was no manufacturing involved when the sugar is crushed leading to generation of Bagasse. - Similarly, in the case of Hindalco Industries Vs UoI [2014 (12) TMI 657 - BOMBAY HIGH COURT] also B .....

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ide - Decided in favour of assessee. - Appeal No.E/10789/2013-SM - Order No. A/11014 / 2015 - Dated:- 16-7-2015 - Mr. H.K. Thakur, J. For The Appellant: None For The Respondent: Shri L. Patra, Authorised Representative Per: H.K. Thakur This appeal ha .....

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should be considered as exempted goods for the purpose of reversing of an amount equivalent to 5% or 10% under the provisions of Rule 6(3) OF CENVAT Credit Rules, 2004. None appeared on behalf of the Appellant during the course of hearing. It is als .....

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X, dt.28.10.2009 issued by CBEC and subsequent Circular No.941/02/2011-CX dt.14.02.2011, the cases pending for the period prior to Budgetary changes of 2008 will not be affected by the dismissal of appeal by the Hon ble Supreme Court on 21.07.2010 in .....

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Chinni Mills Vs UoI [2014 (300) ELT 372 (All.), Hon ble Allahabad High Court, after considering the Apex Court decision dt.21.07.2010 held that there was no manufacturing involved when the sugar is crushed leading to generation of Bagasse. Hon ble A .....

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which emerges/comes into existence in the process of manufacture of sugar, it is not manufacture of exempted goods. 29. Thus, it is not in dispute that the bagasse is an agricultural waste of sugarcane, though marketable product, but the duty cannot .....

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