Bagasse/Press Mud Generated during Sugar Manufacture not exempt from Excise Duty

Khedut Sahakari Khand Udyog Mandli Ltd Vs C.C.E. & S.T (CESTAT Ahmedabad)

The issue before CESTAT for decision is as to whether the appellants are required to reverse 6% of the value of the Bagasse/Press mud generated during the course of manufacture of sugar, for reason that the appellants have used common inputs and input services, under Rule 6 of Cenvat Credit Rule, 2004. On going through records of the case and the ratio of the cases cited by the appellants. I find that the issue is no longer res-integra. I find that

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