Alok Mathur, J. - (1.) Heard Sri Rahul Agarwal, learned counsel for the petitioner as well as Sri Dipak Seth, learned counsel appearing for the respondents.
(2.) The petitioner has approached this Court challenging the show cause notice dated 24/03/2017 issued by The Asst Commissioner, Central Excise and Service Divisions, Faizabad as well as circular no. 1027/15/2016-CX dated 25/04/2016 issued by the Central Board of Excise and Customs thereby seeking to reverse the CENVAT credit relating to Bagasse in light of the notification dated 1.3.15 treating Bagasse as an non excisable good for the purposes of reversal of credit of input and input services, in terms of Rule 6 of the CENVAT Credit Rules, 2004.
(3.) The petitioner is manufacturer of sugar which falls under subheading no. 1701 1190 of the 1st schedule of Central Excise Tariff Act, 1985. The petitioner has set up its plant to manufacture sugar, which is an excisable product. 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 of Bagasse.;