M/S. Shree Govardhan Sugar Industries vs Commissioner Of Central Excise & S.T., ...
- CitationAppeal No. : E/968/2012
Ratio decidendi
The rule this decision rests on
The appellant's clearances of bagasse and press mud, by-products arising in sugar manufacture, do not attract the obligation to pay an amount under Rule 6(3) of the Cenvat Credit Rules, 2004, because such by-products are not "goods" within the meaning of that obligation; this principle is taken from the decision of the Allahabad High Court in Commissioner of Central Excise, Lucknow v. Kisan Sahakari Chini Mills Limited, to which the Tribunal defers because both sides agree the present case is covered by it.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
(Arising out of OIA-CCE-SRT-I-SSP-133-U-S35A (5)-ORDER (FINAL) dated 26.10.2012, Passed by Commissioner (Appeals) Central Excise, & S.T., Surat )
M/s. Shree Govardhan Sugar Industries : Appellant (s)
VERSUS
Commissioner of Central Excise & S.T., Surat : Respondent (s)
Represented by :
For Appellant (s) : Shri Rahul Gajera, Advocate For Respondent (s) : Shri Alok Srivastava, Authorised Representative
For approval and signature :
Mr. H.K. Thakur, Honble Member (Technical)
1 Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
No 2 Whether it should be released under Rule 27 of CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether their Lordships wish to see the fair copy of the Order?
Seen 4 Whether Order is to be circulated to the Departmental authorities?
Yes
CORAM :
Mr. H.K. Thakur, Honble Member (Technical)
Date of Hearing / Decision : 17.06.2015
ORDER No. A/10820 / 2015 Dated 17.06.2015
Per : Mr. H.K. Thakur;
This appeal has been filed by the appellant with respect to OIA No. OIA-CCE-SRT-I-SSP-133-U-S35A (5)-ORDER (FINAL) dated 26.10.2012.
2. Shri Rahul Gajera (Advocate) on behalf of the appellant argued that the issue involved in the present proceedings is payment to be made under Rule 6(3) of Cenvat Credit Rules, 2004 with respect to clearance of exempted by-products i.e. Bagasse, Press Mud arising during the process of manufacturing Sugar. It was his case that as per the order dated 28.10.2013 passed by Allahabad High Court in the case of Commissioner of Central Excise, Lucknow vs. Kisan Sahakari Chini Mills Limited [2014 (302) ELT 346 (All.)], Bagasse and other wastes cleared by the appellant are not covered within the definition of Goods and no amount is required to be paid by the appellant under Rule 6(3) of the Cenvat Credit Rules.
3. Both sides agree that the case is covered by the judgment of Commissioner of Central Excise, Lucknow vs. Kisan Sahakari Chini Mills Limited (supra). Accordingly, the appeal filed by the appellant is allowed.
(Order dictated and pronounced in the Court)
(H.K. Thakur) Member (Technical) .KL
2
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