3511/2015
O R D E R
IN BAGASSE MATTERS:
1. CIVIL APPEAL NO. 3947/2013
2. CIVIL APPEAL NO. 3948/2013
3. CIVIL APPEAL ... Revenue and the question
which arises for consideration is common, namely, whether Bagasse
which emerges as residue/waste of sugarcane is subjected to excise
duty
manufacture of sugar, sugarcane is crushed, its juice is extracted and 'Bagasse' emerges as residue/waste of the sugarcane, which is said ... final product of the sugar industry. The waste of sugarcane, namely, Bagasse, so generated is mainly used as fuel in the factory for manufacture
Excise and Customs thereby seeking to reverse the CENVAT credit relating to Bagasse in light of the notification dated 1.3.15 treating Bagasse ... During the process of Manufacture of sugar, waste in the form of Bagasse emerges, and the manufacturer cannot control the process and prevent the emergence
molasses. The waste obtained during the manufacture of sugar are referred as bagasse, press mud and bio-compost. The Revenue is of the view that ... provided in the CENVAT Credit Rules, 2004, on the price of bagasse, press mud and bio-compost the demands are confirmed.
4. The applicants submitted
syrup from evaporator Yes
30
&
31 Fabricated Structure for IInd cross
Bagasse Carrier 8438.90
7308.90 Used in Bagasse Carrier
To erect bagasse carrier ... carry bagasse. No
32 Foundation Bolt 7318.10 Used in Mill house No
35
&
36 MS Fabricated Rake for bagasse carrier and structure 7308.90 Used
making loans to any sugar factory or any unit thereof for bagasse-based co-generation power projects with a view to improving their viability; [Inserted
between the parties. Pursuant to this, the petitioners supplied 100 trucks of bagasse. The rate per quintal was fixed at Rs. 24 exclusive of sales ... respondent further submitted that after the supply of 100 trucks of bagasse, the petitioner-company wanted to send more supplies which the respondent-company
addition of Rs. 1,52,565 on account of closing stock of Bagasses ?
2. Whether the Tribunal was legally justified in restricting the disallowance ... assessee did not disclose any value of 7,265 bales of Bagasses. On query, it was stated before him that Bagasse was meant for initial
third-respondent demanded of the petitioner duty on certain quantity of bagasse used as fuel during the period between ... petitioner would contend that bagasse is not a manufactured product so as to be an excisable good under the Central Excises and Salt
auxiliary consumption at 8% (vi) fuel price at 1025 per MT
of bagasse (vii) fuel cost escalation at 5% per annum and (viii)
fuel consumption ... Appeal No. 148 of 2010
a comprehensive tariff order for bagasse
based co-generation plants upon
deliberation of a study paper called
"Power Procurement
