TMI Blog2016 (4) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... cided in favor of assessee by the Apex Court in U.O. India v. DSCL Sugar Ltd. [2015 (10) TMI 566 - SUPREME COURT], where it was held that it is not in dispute that Bagasse is only an agricultural waste and residue, which itself is not the result of any process. Therefore, it cannot be treated as falling within the definition of Section 2(f) of the Act and the absence of manufacture, there cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses falling under Chapter Head 1701 11 90 and 1703 10 00 of the schedule to the Central Excise Tariff Act, 1985 as well as exempted Bagasse falling under Chapter Sub-head 22303200 of the schedule to the Central Excise Tariff Act, 1985. The appellant is also availing Cenvat credit under Cenvat Credit Rules, 2004. It was observed that the appellant are using common inputs in the manufacture of dutia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 19-1-2010 was passed by the Assistant Commissioner, Central Excise Division, Aligarh confirming the demand of ₹ 77,406/- under Section 11A(1) of Central Excise Act, 1944 read with Rule 14 of Cenvat Credit Rules, 2004 along with interest under Section 11AB of the Central Excise Act, 1944 and imposing penalty of ₹ 5000/- under Rule 15(i) of Cenvat Credit Rules, 2004. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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