Custom, Excise & Service Tax Tribunal
M/S Bhoramdeo Sahakari Sakkar Utpadak vs Cce, Raipur on 4 October, 2016
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL West Block No.2, R. K. Puram, New Delhi, Court No. 1 Date of hearing/decision: 04.10.2016 Excise Appeal No. 54 of 2012 (Arising out of order in appeal No. C31/RPR-II/2011 dated 27.09.2011 passed by the Commissioner (Appeals-II) Central Excise & Customs, Raipur). M/s Bhoramdeo Sahakari Sakkar Utpadak Appellant Karkhana Maryadit Vs. CCE, Raipur Respondent
Appearance:
Ms. Surbhi Sinha, Advocate for the Appellant Sh. R. K. Manjhi, DR Respondent Coram:
Honble Mr. Justice (Dr.) Satish Chandra, President Honble Mr. B. Ravichandran, Member (Technical) Final Order No. 53984 / 2016 Per: Justice (Dr.) Satish Chandra:
An amount equal to 5 / 10% of value of exempted goods (bagasse) cleared by the appellant is sought to be confirmed and recovered by the impugned order on the ground that they have failed to maintain separate account for input or input services in terms of Rule 6 (2) of Cenvat Credit Rules, 2004.
2. Heard both sides and perused appeal records.
3. We find that the status of bagasse as a non-excisable product is upheld by Honble Supreme Court in Union of India vs. DSCL Sugar Ltd. 2015 (322) ELT 769 (SC). In view of the above settled legal provision the impugned order is set-aside. The appellant will get relief accordingly. Appeal is allowed.
(Dictated and pronounced in the open Court).
(Justice (Dr.) Satish Chandra) President (B. Ravichandran) Member (Technical) Pant