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2016 (8) TMI 1013 - CESTAT MUMBAI

2016 (8) TMI 1013 - CESTAT MUMBAI - TMI - Payment of 5% or 10% of the value of exempted goods, i.e., bagasse and pressmud - cleared without payment of duty - Held that:- the issue is covered by the judgement of the Hon’ble Apex Court in the case of UOI Vs. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT] wherein it was held that bagasse is not excisable, there being no manufacturing process. Bagasse and pressmud is arising during the course of manufacturing of sugar is undisputed. Therefore, .....

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m the appellant. 3. Heard the learned DR and perused the records. 4. On perusal of the records, it transpires that the issue involved in this case is regarding the payment of 5% or 10% of the value of exempted goods, i.e., bagasse and pressmud cleared by the appellant. The bagasse and pressmud are arising during the course of manufacturing of sugar and the appellant having availed the Cenvat Credit on the common inputs, it is a case of the Revenue that the appellant has to discharge 5% or 10% of .....

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