Final Order No. A/975/2012-EX(BR)(PB) and Stay Order No. 1379/2012-EX(BR)(PB) arising from in Application No. E/Stay/1662/2012 in Appeal No. E/1314/2012. Case: Unn Sugar Complex Vs Commissioner of Central Excise, Meerut-I. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Final Order No. A/975/2012-EX(BR)(PB) and Stay Order No. 1379/2012-EX(BR)(PB) arising from in Application No. E/Stay/1662/2012 in Appeal No. E/1314/2012 |
| Counsel | For Appellant: Shri S.C. Kamra, Advocate and For Respondents: Shri M.S. Negi, DR. |
| Judges | Ajit Bharihoke, President and Shri Rakesh Kumar, Member (T) |
| Issue | Cenvat Credit Rules, 2004 - Rules 6(3), 14 |
| Judgement Date | Thursday August 16, 2012 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Rakesh Kumar, Member (T), (Principal Bench At New Delhi)
The appellant manufacture sugar and molasses chargeable to Central Excise Duty. They avail Cenvat credit of excise duty paid on inputs. In course of manufacture of sugar during crushing of sugarcane by-product/waste -- bagasse emerges. The department was of the view that since the appellant have not maintained separate account and inventory of the inputs used in or in relation to manufacture of dutiable final products - sugar and molasses and exempted final product - bagasse, in accordance with the provisions of Rule 6(3) of Cenvat Credit Rules, 2004, they would be required to pay an amount equal to 8% of the sale value of bagasse. On this basis, the...
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