TMI Blog2010 (12) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... so been filed by Sri Alok Kumar Tripathi on behalf of the Union of India. The issue involved in the present case is whether Bagasse can be subjected to any duty under the Central Excise Act, it being a waste and not a manufactured product, as pronounced by the Supreme Court in the case of the petitioners themselves in Civil Appeal No. 2791 of 2005, decided on 21.7.2010. In the case of Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable, the Board issued a Circular dated 28.10.09, saying that in view of the amended provisions aforesaid, if the cenvat credit has been taken on the inputs which are used for manufacture of dutiable and exempted goods, then in terms of Rule 6 of the Cenvat Credit Rules, 2004, the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessing authority, in view of the circulars, referred to above, issued by the Board and the Chief Commissioner respectively, which specifically direct for charging such duty, simply because, bagasse has been found to be marketable. Interpreting Rule 6 and in particular sub-rule (2), learned counsel for the petitioner submitted that the aforesaid rule can attract only when the goods are manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular could not have been challenged before the departmental authorities as they would have felt bound by it'. Learned counsel for the petitioner also relied upon the case of Mercury Laboratories Pvt. Ltd. vs. State of U.P. and others, 2000 119 STC 271 All, wherein the Division Bench of this Court has taken a view that the Circular issued by the Commissioner, Sales Tax was binding upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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