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UNION OF INDIA Versus DSCL SUGAR LTD.

2015 (10) TMI 566 - SUPREME COURT

Duty demand / Reversal of cenvat credit - Bagasse - Manufacture - generation of electricity - whether Bagasse which emerges as residue/waste of sugarcane is subjected to excise duty or not - Held that:- It could not be pointed out as to whether any process in respect of Bagasse has been specified either in the Section or in the Chapter notice. In the absence thereof this deeming provision cannot be attracted. Otherwise, it is not in dispute that Bagasse is only an agricultural waste and residue, .....

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ohinton Fali Nariman, JJ. Shri K. Radhakrishna, Senior Advocate, Ms. Sunita Rani Singh, Ms. B. Sunita Rao, R.K. Verma, B. Krishna Prasad, Ms. Neelam Chand and Anurag, Advocates, for the Appellant. Shri S.K. Bagaria & Rajiv Dutta, Senior Advocates, Manish K. Bishnoi, K. Ajit Singh, Narinder Verma, Praveen Kumar, Vinay Garg, Dr. Sushil Balwada, Rajesh Kumar, R.K. Srivastava, Krishna Kumar R.S., Prakash Kumar Singh, Sanjeev Singh, Viashal Gehrana, Utsav Trivedi, for M/s. Karanjawala & Co., .....

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2015 [Order]. - In Bagasse Matters : Civil Appeal No. 3947/2013; Civil Appeal No. 3948/2013; Civil Appeal No. 1237/2014; Civil Appeal No. 3949/2013; Civil Appeal No. 6814/2014; Civil Appeal No. 10998/2013; Civil Appeal No. 4488/2014; Civil Appeal No. 6813/2014; SLP (C) No. 23659/2013; SLP (C) No. 6687/2014; SLP (C) No. 22817/2013; SLP (C) No. 23028-30/2013; SLP (C) No. 3341/2014; SLP (C) No. 22378-22379/2013; SLP (C) No. 3511/2015; SLP (C) No. 17236/2013; SLP (C) No. 22380/2013; SLP (C) No. 1195 .....

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facts in brief are as under : 3. Respondents herein are manufacturer of sugarcane and molasses falling under Chapter sub-heading 1701 11 90 and 1703 10 00 respectively, of the First Schedule to the Central Excise Tariff Act, 1985. In the process of manufacture of sugar, sugarcane is crushed, its juice is extracted and Bagasse emerges as residue/waste of sugarcane. 4. It is not in dispute that Bagasse is otherwise classified under Chapter sub-heading No. 2303 20 00 of the First Schedul .....

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the High Court of Allahabad. The High Court has allowed these writ petitions holding that Bagasse being a waste and not a manufactured product, no duty is payable thereupon. For arriving at this conclusion, the High Court also have relied upon the judgment of this Court in Balrampur Chini Mills Ltd. in C.A. No. 2791 of 2005 decided on 21-7-2010 [2015 (320) E.L.T. A258 (S.C.)]. 6. The aforesaid judgment was pronounced by this Court related to the period before 2008. In the year 2008 there w .....

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apable of being bought and sold for a consideration and such goods shall be deemed to be marketable. 7. As per the aforesaid explanation, goods would now include any article, material or substance capable of being bought or sold for consideration and as such goods shall be deemed to be marketable. Thus, it introduce the deeming fiction by which certain kind of goods are treated as marketable and thus excisable. 8. However, before the aforesaid fiction is to be applied, it is necessary .....

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tion to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer; and the word manufacture shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but als .....

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