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TMI Blog2016 (11) TMI 352X X X X Extracts X X X X X X X X Extracts X X X X ..... r Revenue : Shri Alok Sivastava, Authorised Representative ORDER Per Dr D. M. Misra This appeal is filed against OIA-CCEA-SRT-II/SSP-27/2013-14/U/S-35A dt 17/05/2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-SURAT-II. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of excisable goods viz., V.P. Sugar, Molasses e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order, the appellant preferred an appeal before the Ld Commissioner (Appeals), who in turn, rejected their appeal.Hence, the present appeal. 3. The Ld Advocate Shri Rahul Gajera for the appellant submits that Press-mud cannot be considered as an exempted excisable goods since it emerges as a by-product during the course of manufacture of Sugar/Molasses. It is his contention that this issue has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Allahabad High Court in the case of Balarampur Chini Mills Ltd Vs UOI 2014(300)ELT.372 (AH) observed as follows: "18. A perusal of Rule 6(1) clearly shows that the manufacturer has to manufacture both dutiable goods as well as exempted goods. Since bagasse is not manufactured goods but is a waste product which emerges/comes into existence in the process of manufacture of sugar, it is not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licability of Rule 6, the manufacture of dutiable goods and manufacture of exempted goods are conditions precedent. Since waste is never manufactured and it only emerges in the process of manufacture of final product, Rule is not applicable to bagasse which is admittedly a waste, which emerges from the crushing of sugarcane for the manufacture of final product, namely, sugar. " 6. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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