2019 (7) TMI 1184

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..... ppellant. Heard the learned A.R. for the Revenue. 2. Briefly stated the facts of the case are that the Appellants are engaged in the manufacture of Sugar from sugarcane. During the course of manufacture of sugar, Bagasse emerges as a by-product/waste. The Appellants had cleared the Bagasse as waste/residue which emerges during the course of manufacture of final product sugar and molasses. Allegi .....

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..... rred to the judgment of Hon'ble Supreme Court in the case of UOI Vs DSCL Sugar Limited - 2015 (322) ELT 769 (SC). 3. The learned A.R. reiterates the findings of the learned Commissioner (Appeals). 4. I have carefully considered the submissions and perused the records. I find that the issue has been considered by this Tribunal in the case of Athani Sugars Ltd Vs Commissioner, CGST, Kolhapur .....

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