KISAN SAHAKARI CHINI MILLS LTD. Vs. CCE, LUCKNOW

JUDGEMENT

(1.) THE appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals).

(2.) In this case, the Commissioner (Appeals) in the impugned order, held that bagasse is classifiable under a separate chapter heading attracting nil rate of duty and it is a distinct final product capable of being marketed. Therefore, in view of the provisions of Rule 57CC of the Central Excise Rules, the appellants are liable to reverse the credit of 8 per cent.

(3.) HEARD Ld. D.R., who reiterates the findings of the lower authorities.